Auditor And Related Provisions in Auditing : Practice MCQ Questions & Answers with Explanations

The correct answer is D. Section 143 of the Companies Act, 2013 covers the rights and duties of an auditor.

Key rights include: right to access books and records, right to be present at board meetings, right to ask questions, and right to report to the board.

Key duties include: duty to be independent, duty to exercise due care and skill, and duty to report on the company's financial statements.