Reading and Inspection of Auditor's Report shall be read before the multi state cooperative society the general meeting and shall be open to inspection by any member cooperative society . Hot report is to be read before the multi state society. Meeting and shall be open to inspection by any member of the mandatory and very essential for members as through this the able to know the financial cooperative society status and working of the society. The Inspector General conducts, supervises and coordinates audit, inquiry, inspection and surcharge related to USITC programs and operations and recommends and comments on proposed legislation, regulations, and procedures that affect the agency’s efficiency and effectiveness. With regard to fraudulent practice or serious financial irregularities detected during audit or examined by audit, a written report should be prepared. This report should indicate the scope of audit, main findings, total amount involved, modus operandi of the fraud or the irregularity, accountability for the same and recommendations for improvement of internal control system, fraud prevention and detection measures to safeguard against recurrence of fraud/ serious financial irregularity. We conducted our audit in accordance with auditing standards generally accepted in (the country where the report is issued) for all types of cooperative society. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In audits where the sole objective is to audit the management controls, weaknesses found of significance to warrant reporting would be considered deficiencies and be so identified in the audit report. The management controls that were assessed should be identified to the extent necessary to clearly present the objectives, scope, and methodology of the audit for multi state cooperative society.