“CA can not be Auditor if he is relative of KMP in reference to KMP” OR
“CA can not be Auditor if KMP is his relative in reference to CA” OR
“Is this clause same no matter which way the reference is taken”
A is relative of B as per definition
then it is not necessary that B is relative of A
for example wife of step son is relative for person but person may not be relative for from point of view of wife of step son
so who’s relative is valid question.
in sec 141 CA’s relative holds directorship / kmp then CA gets disqualified. so your first statement is correct.