Audit oversight by the Comptroller and Auditor General directs auditor appointment, audit method, supplementary audits, and report commentary. Section 619 provides that the Comptroller and Auditor General appoints or re appoints auditors of Government companies (subject to appointment limits), may direct audit methodology and give instructions to the auditor, may order supplementary or test audits and require information, and receives a copy of the auditor's report which he may comment upon or supplement; those comments or supplements must be placed before the annual general meeting alongside the audit report.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Audit oversight by the Comptroller and Auditor General directs auditor appointment, audit method, supplementary audits, and report commentary.
Section 619 provides that the Comptroller and Auditor General appoints or re appoints auditors of Government companies (subject to appointment limits), may direct audit methodology and give instructions to the auditor, may order supplementary or test audits and require information, and receives a copy of the auditor's report which he may comment upon or supplement; those comments or supplements must be placed before the annual general meeting alongside the audit report.
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