Section 73(4) in The Multi-State Co-Operative Societies Act, 2002
(4)The auditors’ report shall also state—(a)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;(b)whether in his opinion, proper books of account have been kept by the multi-State co-operative society so far as appears from his examination of those books, and proper returns adequate for the purposes of his audit have been received from branches or offices of the multi-State co-operative society not visited by him;(c)whether the report on the accounts of any branch office audited by a person other than the multi-State co-operative society’s auditor has been forwarded to him and how he has dealt with the same in preparing the auditor’s report;(d)whether the multi-State co-operative society’s balance-sheet and profit and loss account dealt with by the report are in agreement with the books of account and returns.
