Section 4(ii) in Chhattisgarh State Electricity Regulatory Commission (Compliance Audit) Regulations, 2011
(ii)While conducing an audit, the consultant or auditor would be expected to do so honestly, fairly, professionally, independently objectively and exercise a standard of skill, care and diligence that would be reasonable to expect of a person who is skilled, and who has substantial experience, in the provision of services the same or as similar to those to be provided by the auditor.
