Para 2.5.15 — MSO

Supplementary or Test Audit by the Comptroller and Auditor General

2.5.15 The Comptroller and Auditor General issues directions to the statutory auditors for conduct of audit under Section 619(3) of the Companies Act, 1956. These directions are contained in the Commercial Audit Manual. In addition, sub-directions are issued to the statutory auditors by the respective Principal Directors of Commercial Audit and Accountants General. They should ensure that the areas of weaknesses and those requiring special attention are identified and brought to the notice of the statutory auditors before they take up the audit.