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Co-operative societies occupy a prominent place in the economic life of the community. Representing as they do collective efforts of a large number of individuals, they have to maintain a higher standard of accountability to their members. In such a scenario, the responsibilities of the auditor of a co-operative society become even more onerous. With a view to provide guidance to the auditor on the conduct of audit of co-operative societies in general, this publication 'Technical Guide for Audit of Co-operative Societies' has been brought out. The Guide first discusses special features of audit applicable to audit of all societies in general and subsequently the special points with reference to audit of specific types of societies.
Price Rs. 30.00 (Pp 67) (1979)

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