Vacancy arises in company due to resignation or death or removal of the auditor from his position.
In simple terms, vacancy arises other than rotation of auditor
Ashik Ahamed
CA Inter
★ 585
19-Mar-23
Correctly explained above by Ashish.
To add to it, Its basically when Auditors position is vacated before the expiry of his term. It could be for many reasons including disqualification, death, resignation, removal etc.
