Which of the following is NOT among the matters into which a company's auditor must inquire under section 143(1) of the Companies Act, 2013?

Section 143(1) lists six inquiries, among them whether personal expenses have been charged to the revenue account, whether loans and advances have been shown as deposits and whether cash has actually been received for shares stated to be allotted for cash. The statement on whether directors' remuneration complies with section 197 is a separate reporting duty under section 197(16), made in the audit report, and is not one of the section 143(1) inquiries.