Para 1.1.4 — MSO (Audit)
Original Rule Text
1.1.4 The provisions relating to audit are embodied in Sections 13 to 21, 23 and 24 of the Act. The provisions relating to audit are dealt with briefly in the following paragraphs of this Manual and in greater detail in its succeeding Sections. Extracts of Sections 2, 13 to 21, 23 and 24 of the Act are reproduced in the Annexure to this Section.
-
Note: Section 21 of the Act relates to both accounts and audit.
What This Means
The audit-related provisions are found in Sections 13 to 21, 23, and 24 of the CAG Act. This paragraph introduces those provisions, which are explained briefly in the following paragraphs and in greater detail in later sections of the manual. The full text of these sections is available in the Annexure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit provisions are in Sections 13-21, 23, and 24 of the CAG Act
- 2Section 21 covers both accounts and audit functions
- 3Brief explanations follow in subsequent paragraphs of this manual
- 4Detailed treatment appears in later sections
Practical Example
An audit trainee studying the MSO (Audit) should first read this introductory paragraph to understand the legal framework, then refer to the Annexure for the exact statutory text of Sections 13-24 before proceeding to the detailed audit procedures described later in the manual.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Which sections of the CAG Act deal with audit?▼
Where can I find the full text of these provisions?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.