(i) in the case of the balance sheet, of the state of society's affairs as at the end of the co-operative year upto which the accounts are made up and examined by him; and
(ii) in the case of profit and loss account, of the profit or loss for the co-operative year.
(i) whether the auditor has obtained all the information and explanations which to the best of his knowledge and belief were necessary for the purpose of his audit;
(ii) whether in his opinion proper books of accounts, as required by the Act, these rules, the bye-laws of the society and the Registrar have been kept by the society so far as it appears from the examination of these books; and
(iii) whether the balance sheet and profit and loss account examined by him are in agreement with the books or accounts and returns of the society.
(i) all transactions which appear to be contrary to the provisions of the Act, these rules or the bye-laws of the society;
(ii) all sums which ought to have been but have not been brought into account by the society;
(iii) any material impropriety or irregularity in the expenditure or in the realisation of moneys due to the society;
(iv) any money or property belonging to the society which appears to the auditor to be bad or doubtful debt; and
(v) any other matters specified by the Registrar in this behalf.
[50A. Levy of audit fees.
[50B. Procedure for conducting the audit by qualified Chartered Accountant.
(i) in the case of the balance-sheet, of the state of society's affairs, as at the end of the co-operative year upto which the accounts are made up and examined by him; and
(ii) in the case of profit and loss account, of the profit or loss for the co-operative year.
Section 50 • The Chhattisgarh Co-operative Societies Rules, 1962
50. Procedure for conducting audit.
the-chhattisgarh-co-operative-societies-rules-1962-sec-50.json
•
Section 50
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"act_title": "The Chhattisgarh Co-operative Societies Rules, 1962",
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"number": "50",
"title": "50. Procedure for conducting audit.",
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"content": "(i) in the case of the balance sheet, of the state of society's affairs as at the end of the co-operative year upto which the accounts are made up and examined by him; and\n(ii) in the case of profit and loss account, of the profit or loss for the co-operative year.\n(i) whether the auditor has obtained all the information and explanations which to the best of his knowledge and belief were necessary for the purpose of his audit;\n(ii) whether in his opinion proper books of accounts, as required by the Act, these rules, the bye-laws of the society and the Registrar have been kept by the society so far as it appears from the examination of these books; and\n(iii) whether the balance sheet and profit and loss account examined by him are in agreement with the books or accounts and returns of the society.\n(i) all transactions which appear to be contrary to the provisions of the Act, these rules or the bye-laws of the society;\n(ii) all sums which ought to have been but have not been brought into account by the society;\n(iii) any material impropriety or irregularity in the expenditure or in the realisation of moneys due to the society;\n(iv) any money or property belonging to the society which appears to the auditor to be bad or doubtful debt; and\n(v) any other matters specified by the Registrar in this behalf.\n[50A. Levy of audit fees.\n[50B. Procedure for conducting the audit by qualified Chartered Accountant.\n(i) in the case of the balance-sheet, of the state of society's affairs, as at the end of the co-operative year upto which the accounts are made up and examined by him; and\n(ii) in the case of profit and loss account, of the profit or loss for the co-operative year.",
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