Auditor appointment authority extended to government-controlled companies, with audit scope and manner directed by the auditor-appointing authority. The Order substitutes the relevant portion of the audit provision to require that, for companies owned or controlled, directly or indirectly, by the Central Government or by any State Government or Governments or jointly, the auditor shall be appointed by the Comptroller and Auditor-General under the auditor-appointment provisions and that the Comptroller and Auditor-General shall direct the manner in which the accounts of the company are required to be audited.