Para 2.1.1 — MSO

2.1.1 This Section deals with the general principles and practices to be observed in regard to audit of expenditure, receipts, stores and stock, commercial accounts, noncommercial autonomous bodies and non-Government institutions. The directions provided in this Section or in the subsequent Sections are by no means exhaustive, nor is it the intention that they should be taken as limiting the scope of audit rigidly to the lines indicated therein. It is of considerable importance that the audit checks prescribed should be observed in spirit and not merely in the letter. While these directions are primarily intended to be applied in relation to the accounts of the Union, of the States or of the Union territories they apply mutatis mutandis to the accounts of other authorities, the audit of which is undertaken by or on behalf of the Comptroller and Auditor General.