Match the following.
| List-I | List-II |
| a. Statutory Audit | 1. Commerce graduate having proficiency in Accounting |
| b. Secretarial Audit | 2. Practicing Company Secretary |
| c. Cost Audit | 3. Practicing Chartered Accountant |
| d. Internal Audit | 4. Practicing Cost & Works (or Management) Accountant |
A. a-3, b-2, c-4, d-1
B. a-2, b-3, c-4, d-1
C. a-1, b-4, c-2, d-3
D. a-4, b-3, c-2, d-1
E. a-1, b-2, c-3, d-4
Answer: Option A

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