Section 33(16) in The Karnataka Souharda Sahakari Act, 1997
(16)The auditor's report shall also state,-(a)state whether he has obtained all the information and explanations which to the best of his knowledge and belief were necessary for the purpose of his audit;(b)state whether in his opinion, proper books of accounts have been kept by the co-operative so far as appears from his examination of those books and proper returns adequate for the purpose of his audit have been received from branches or offices of the co-operative not visited by him;(c)state whether the report on the accounts of any branch office audited by a person other than the cooperative's auditor has been forwarded to him and how he has dealt with the same in preparing the auditor's report;(d)state whether the cooperative's balance sheet and profit and loss account dealt with by the report are in agreement with the books of account and returns;
