1. The Act under section 78 provides that the audit of a co-operative society shall include a verification of the balances at the credit of the depositors and other creditors and the amount due from the debtors of the society. [...] In the audit report along with the certification of the realised profit a statement should be furnished in the following form :— (a) Total gross profit of the year (1)) Total gross loss of the year (e) Net profit of the year (a-b) (d) Total income of the year remaining unrealised at the close of the year (e) Total realised profit of the year (c-d) Note.—(1) Under item (d) should bo shown the incom [...] 7. In the audit of any other class of society the auditor should examine how far the society has carried out the advice of the central society if any of which it is a member and also the advice of the officers of the various departments of Government who are experts in the work undertaken by the society. [...] 8. In the audit report in each case the audit officer should record the name of the society its address the number and date of order of winding up and the name of liquidator (noting all changes in the office of the liquidator). [...] The Assistant Registrars at the close of each mouth shall submit a return showing the audit done during the month and the progress of audit in the i form as in Appendix G. The officers in charge of circles shall also submit a monthly return in the same form to the Assistant Registrars.
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