Section 71 in The Assam Co-operative Societies Rules, 1953
71.
(1)When the annual audit of a co-operative society is completed the audit officer will record a certificate in the cash book in the following form :"Certified that I have this day completed the audit of the for the period from .......... to..... and that a copy of the balance sheet together with the statement of accounts audited and the audit report with the statement as required under Section 58 shall be sent within a week to the society for record".(2)The audit certificate in the balance sheets of the audit officer shall be in the following form :"I report that I have audited the balance sheet as at and the annexed profit and loss account for the year ended and have obtained all the informations and explanations I required. In my opinion the balance sheet and the profits and loss account have been drawn up in conformity with the law and subject to my separate report of even date, the balance sheet exhibits a true and correct view of the state of the society's affairs according to the best of my information and the explanations given to me and as shown by the books of the society."
