1. The auditor of a sole trader
The auditor of a partnership firm
The auditor of a limited company

2. Appointment of companies auditors
Appointment of first auditor of a company other than government company :section 139(6)
Appointment of first auditor in case of Government company :Section 139(7)
Appointment of subsequent auditor in case of Non Government company: Section 139(1)
Period for which appointment is made: Section 139(2)
Rotation of partner of Auditor firm or Conduct of audit by more than one auditor: section 139(3)
Appointment of subsequent auditors in case of government companies: section 139(5)
Casual vacancy of an auditor :section139 (8)
Reappointment of retiring auditor: section 139(9)
Where no auditor is appointed or reappointed at Annual General Meeting: Section 139(10)
Recommendations of Audit Committee: Sec 139(11)

3. Removal, Resignation of Auditor
Eligibility , qualification and disqualification of auditors(Section 141)
Ceiling of number of auditors
Remuneration of auditors

4. Rights of company auditor
Right to access books of accounts
Right to obtain information and explanation
Right to inspect branch accounts
Right to receive notice
Right to sign the audit report
Right to seek legal and technical advice
Right to be indemnified
Right to remmuneration

5. Auditor’s lien Books of accounts Working papers
Correspondence with clients
Correspondence with third parties

6. Duties of a company auditor
Duties under section 143(1)
Duties under section 143(2) to make report
Duties under section 143(3) auditor’s report to state
Section 143(4)Reasons for negative report
Section 143(5) Duties of auditor of government company
Section 143(8) duties of branch auditor
Section 143(9) duty to company with audit standards
Section 143 duty to sign audit report
Section 146 Auditor to attend general meeting
Duties under section 143
Other duties under companies act
Contractual duties
Duty of care
Duties of auditor in relation to mandatory accounting standards
Duty to know the duties
Professional duties