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Rights and Duties of an Auditor is covered under ________ of the Companies Act, 2013.
Correct Answer: D — Section 143
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.