Para 7.3.31 — MSO (Audit)
Original Rule Text
7.3.31 If a table is included in a review/paragraph, it should be followed by a clear analysis of the information contained therein.
What This Means
When a table or chart is included in a review or paragraph of the Audit Report, it must be followed by a clear written analysis explaining what the data shows. Tables should not be left to speak for themselves; the auditor must interpret the data and draw out the key findings and implications for the reader.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Every table included in the Report must be followed by clear analysis
- 2Tables alone are insufficient — the auditor must interpret the data
- 3The analysis should draw out key findings and their implications
- 4This ensures readers who are not data-literate can understand the significance
Practical Example
A review of the Public Distribution System includes a table showing district-wise wheat allocation versus actual distribution for the past three years. Instead of just presenting the table, the auditor adds: 'The above data reveals that in 8 of 30 districts, less than 50% of allocated wheat reached beneficiaries over all three years, indicating a persistent diversion problem. The worst-affected district received only 28% of its allocation. The gap between allocation and distribution widened from Rs 120 crore in 2023-24 to Rs 180 crore in 2025-26.'
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why can't tables speak for themselves in an Audit Report?▼
Should every number in the table be explained?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.