Section 165(2)(xlvi) in The Maharashtra Co-Operative Societies Act, 1960
(xlvi)prescribe the procedure for conducting an audit, the matters on which the auditor shall submit a report, the form in which the statement of accounts shall be prepared for his audit, the, limits within which the auditor may examine the monetary transactions of a society, the form of audit memorandum and report and the charges if any, to be paid by a society for audit;