Section 75(2) in The Goa Co-operative Societies Act, 2001
(2)The auditor shall, after examination of the books of accounts and records, report:-(a)Whether the society has maintained proper books of accounts and records as required by this Act;(b)Whether he has obtained all the information and explanations, which to the best of his knowledge and belief were necessary for the purposes of his audit;(c)Whether the final statement of accounts prepared are in agreement with the books of accounts and records maintained;(d)Whether the final statement of accounts gives true and fair view,-(i)in the case of balance sheet, of the state of affairs of the society as at the end of the co-operative year.(ii)in the case of income and expenditure account, of the surplus or deficit for the co-operative year.(e)Whether report of the branch auditors, not audited by him has been considered, and how he has dealt with the same in preparing his report;
