Powers and duties of auditors.

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....er 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‑section (1), the ....

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....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‑sheet and profit and loss account and on eve....

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....as 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 ....

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....[(6) the multi-State co-operative society or class of multi-State co-operative societies, as the case may be, shall adopt such standards of auditing and accounting as may be determined by the Central Government: Provided that until such standards of auditing and accounting are specified, the auditing and accounting standards specified by the Institute of Chartered Accountants of India constituted....