The auditor of a Government company is appointed by:

1. Section 139(5) — auditors of Government companies are appointed by the C&AG of India within 180 days from the commencement of the financial year. 2. C&AG also directs the manner of audit and may conduct supplementary/test audit. 3. Hence (C). _Source: ICAI BoS CA Inter Paper 2 — Audit and Auditors_