Rule 4 — MSO

4. A concordance table at the end of the volume co-relates the provisions of this volume with that of the earlier volume. A conscious effort has been made to employ user friendly language with suitable sub-headings and captions.

4. Section II to VII set out the general principles and instructions that are to be observed in auditing the accounts reporting the results of audit and preparation of Audit Reports. The existing Chapter 7 of MSO (T) Vol. I regarding ‘Audit of Commercial Accounts’ has been included in the abridged form, the details procedure will be given in the Commercial Audit Manual which will be separately issued. New chapters on System Audit, Manpower Audit and Audit of Computerised systems and a separate chapter on Efficiency-Cum-performance Audit have been included. The provisions relating to audit of public debt, loan, advances, etc. have been amalgamated into one chapter for convenience. The chapter on ‘Review of Balances’ has been included in M.S.O.(A&E). Chapters on ‘Pre audit, Payments’ and Appendices A&B have been omitted. The existing Chapter 15-‘Miscellaneous’ has been substantially revised by omitting topics not relevant to Accountant General (Audit) Offices and adding new topics like ‘Certification of expenditure on plan schemes’ etc. and audit of World Bank assisted project.