Section 87(1)(d) in Mizoram Cooperative Societies Act, 2006
(d)in his report also state as to whether:(i)he has obtained all the information and explanations which in his opinion, were necessary for the purpose of carrying out audit;(ii)proper books of account have been kept by the co-operative for his examination and proper returns adequate for the purposes of his audit have been received from branches. units or offices of the co-operative not visited by him;(iii)the balance sheet and profit and loss account of co-operative dealt with by the report are in agreement with the books of accounts and returns;