Section 50(2) in The Chhattisgarh Co-operative Societies Rules, 1962
(2)The audit note shall state-(i)whether the auditor has 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, these rules, the bye-laws of the society and the Registrar have been kept by the society so far as it appears from the examination of these books; and(iii)whether the balance sheet and profit and loss account examined by him are in agreement with the books or accounts and returns of the society.
