Para 2.3.2 — MSO

Audit Objectives and Scope 2.3.2 Audit of receipts embraces the audit of all tax and non-tax receipts of the Central and the State Governments and Union Territories. It also requires the Comptroller and Auditor General to satisfy himself that the rules and procedures in that behalf are designed to secure an effective check on the assessment, collection and proper allocation of revenues and are being duly observed and to make, for this purpose, such examination of the accounts as he thinks fit and report thereon.