Special to cooperative audit.
A test audit is conducted to ascertain the performance of an annual auditor in a cooperative audit.
The test audit is conducted to check the efficiency of the audit staff, find out any mistakes, and ensure that the audit is correct and efficient.
A superior officer conducts the test audit in the presence of the auditor who conducted the final audit.
Conducted by officer not below the rank of additional director
Complete audit for a selected period of accounts of Society by superior officer
Not all societies are audited as part of a test audit, only a certain percentage are selected.
