Sections of the Companies Act 2013 dealing with audit of companies are:
ASections 100 to 110
BSections 138 to 148
CSections 128 to 137
DSections 200 to 210
Answer & Solution
Correct answer: C. Sections 128 to 137
1. Sections 138 to 148 of the Companies Act 2013 govern audit of companies.
2. Sections 128–137 deal with Accounts of companies.
3. These ten sections cover internal audit, appointment, removal, qualifications, duties, ceiling, and cost audit.
_Source: ICAI BoS CA Final Paper 3, Ch 5 "Company Audit"_
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