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Audit Is An Effective And Legal Requirement For Managing The Organisational Integrity. Instructions And Guidelines Of The Subject Evolved In Due Course And Issued From Time To Time Are In Scattered From In The J&K State. There Are Audit Manuals With Every State In The Rest Of The Country, But There Was No Such Manual In The State Of The Jammu And Kashmir.Dr. D.R.Kapoor Has Prepared An Excellent Audit Manual. It Is A Valuable Complication Dealing With Almost All The Provision Of The Audit. It Is In Fact A Complete Guide On The Subject. All The Executives And Officers Of The Cooperative Department Should Go Through This Manual As It Will Help Them To Adopt The Right Track And Determine The Audit Matter With Greater Promptitude.It Is Designed To Give Cooperative Personnel, Especially The Auditors A Basic Idea Of The Mechanics Of Cooperative Audit Operations. The Coverage Is Comprehensive.
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