Section 71(4) in The Tripura Co-operative Societies Rules, 1976
(4)The audit memorandum shall state-(i)whether the auditor had obtained all the information and explanations which to the best of his knowledge and belief were necessary for the purpose of his audit;(ii)whether in his opinion, proper books of accounts as required by the Act, there rules and the bye-laws of the society have been kept by the society so far as it appears from the examination of these books; and(iii)whether the balance sheet and profits and loss account examined by him are in agreement with the books of accounts and returns of the society.
