TMI BlogPowers and duties of auditors.X X X X Extracts X X X X X X X X Extracts X X X X ..... erative society, whether kept at the head office of the multi‑State co‑operative society or elsewhere, and shall be entitled to require from the officers or other employees of the multi‑State co‑operative society such information and explanations as the auditor may think necessary for the performance of his duties as an auditor. (2) Without prejudice to provisions of sub& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cash, whether cash has actually been received in respect of such allotment, and if no cash has actually been so received, whether the position as stated in the account books and the balance‑sheet is correct, regular and not misleading. (3) The auditor shall make a report to the members of the multi‑State co‑operative society on the accounts examined by him and on every balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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