[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28722":3,"doc-seo-28722":26},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":23,"seo_title":13,"seo_description":14,"update_tm":24,"read_time":25},28722,4398048950312,"Violet","https://ap-avatar.wpscdn.com/avatar/400002538284de19e3c?_k=1778320343897328908",4,"Exam","4.1 Company Audit Section on Appointment of Auditors and Auditor Provisions (CA Final Paper 3)","The chapter section on company audit explains key statutory provisions governing auditors in company law for CA Final Paper 3: Advanced Auditing and Professional Ethics. It covers auditor appointment under Section 139, including conditions, casual vacancy arising from disqualifications after appointment, auditor rotation provisions, and auditor eligibility, qualification and disqualification framework. It also details prohibited services under Section 144, the auditor’s rights and duties such as attendance at AGM, enquiry and reporting obligations under Section 143, and governance through Audit Committee under Section 177, alongside related limits and duties.","cbCaibCQYQg29RLr","https://ap.wps.com/l/cbCaibCQYQg29RLr","pdf",1690439,1,18,"English","en","",1778280355,45,{"code":4,"msg":27,"data":28},"ok",{"site_id":29,"language":22,"slug":30,"title":13,"keywords":23,"description":14,"schema_data":31,"social_meta":64,"head_meta":66,"extra_data":68,"updated_unix":24},105,"41-company-audit-section-on-appointment-of-auditors-and-auditor-provisions-ca-final-paper-3",{"@graph":32,"@context":63},[33,49],{"@type":34,"itemListElement":35},"BreadcrumbList",[36,40,44,47],{"item":37,"name":38,"@type":39,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":41,"name":42,"@type":39,"position":43},"https://docshare.wps.com/document/","Document",2,{"item":45,"name":12,"@type":39,"position":46},"https://docshare.wps.com/document/exam/",3,{"item":48,"name":13,"@type":39,"position":11},"https://docshare.wps.com/document/41-company-audit-section-on-appointment-of-auditors-and-auditor-provisions-ca-final-paper-3/28722",{"url":48,"name":13,"@type":50,"author":51,"headline":13,"publisher":53,"fileFormat":56,"description":14,"dateModified":57,"datePublished":57,"encodingFormat":56,"isAccessibleForFree":58,"interactionStatistic":59},"DigitalDocument",{"name":9,"@type":52},"Person",{"url":37,"name":54,"@type":55},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":60,"interactionType":61,"userInteractionCount":4},"InteractionCounter",{"@type":62},"ViewAction","https://schema.org",{"og:url":48,"og:type":65,"og:title":13,"og:site_name":54,"og:description":14},"article",{"robots":67,"canonical":48},"index,follow",{"doc_id":7,"site_id":29}]