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Co-operative Societies
An audit in this case is carried out as a normal audit except you should note that the auditor is appointed by the Commissioner of Co-operatives and although he reports to the members the accounts must be registered with the Commissioner. Of exceptional note is that he is needed to take out special investigations on the bad debts provision to establish its sufficiency and on the good debts he has to verify their recoverability.
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Co-operative Societies and Parastatals Co-operative Societies An audit in this case is carried out as a general audit except you should notice that the auditor is appoi
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