Verification of list of Creditors

Rule 30 of Companies (Incorporation) Rules, 2014 states that affidavit verifying list of creditor to be signed cs and not less 2/3rd if Directors.

Thanks for your valuable suggestion and I have gone through the Rule 30 Of Companies (Incorporation) Rules, 2014.
but question is, In addition to affidavit verification, There is also requirements of Auditors verification of creditors list, then That Auditor should be a Statutory Auditor of the Company or any other auditor may verify the same?

it's should be Statutory Auditor of the Company...

Thank you for your reply.