Para 4.2.2 — MSO (Audit)
Original Rule Text
4.2.2 These instructions are supplementary to the general directions contained in the preceding chapter and in Chapter-1 of Section-III which are applicable to Works Audit unless there be something repugnant in the subject or context and except to the extent that they are modified by the instructions hereinafter prescribed.
# Source documents
What This Means
The instructions in this chapter supplement the general directions in the preceding chapter and in Chapter 1 of Section III, which apply to Works Audit unless they conflict with the specific rules prescribed here. In case of any conflict between the general directions and the specific Works Audit instructions, the specific instructions in this chapter prevail.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1This chapter's instructions supplement general audit directions
- 2General directions from Section III Chapter 1 also apply to Works Audit
- 3Specific Works Audit instructions override general directions where they conflict
- 4Both sets of instructions should be read together
Practical Example
A Central Audit Party auditor is unsure whether to follow the general voucher audit procedure from Section III Chapter 1 or the specific works voucher procedure in this section. Since this paragraph clarifies that the general rules apply unless modified by specific works instructions, the auditor follows the general procedure for aspects not specifically addressed in the works chapters, but applies the works-specific rules wherever they prescribe a different approach.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens when general and specific instructions conflict?▼
Are general audit directions completely replaced by these instructions?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.