Relevant Sections of Companies Act , 2013 for Company Audit

S.No.

Section

Coverage

Section 139

Appointment of Auditors

Section 140

Removal of Auditor, Resignation of Auditor and giving of Special Notice for Removal of Auditor

Section 141

Eligibility of Auditors , Qualifications and Disqualifications of Auditors

Section 142

Powers of Auditors , Duties of Auditors and Auditing Standards

Section 143

Remuneration of Auditors

Section 144

Services not to be rendered by Auditor 

Section 145

Signing of Audit Report

Section 146

Auditors to attend general meeting

Section 147

Punishment forcontravention

Section 148

Central Government to specify audit of items of cost in respect of certain companies