Income and Expenditure Audit: Trusts, Societies, Clubs and Associations
The audit criterion here is not primarily an accounting standard, it is the trust deed, the memorandum and rules or the bye-laws, and an auditor who has not read that document cannot form any view at all about whether the money was spent on what it was given for.
- 4 pages
- 81
- Word and PDF
- 13 September 2026
The 2 formats inside
- 1Independent auditor's report, society or public trustincome and expenditureOn its own₹149
- 2Fund-wise utilisation statementannexure to the audit report; also the grantor's certificateOn its own₹149
Read the opening
The first part of “Independent auditor's report, society or public trust”, as it downloads. Blanks are highlighted.
Independent Auditor's Report
To the Trustees of [Name of the trust] / To the Members of [Name of the society]
Registration no. [registration number and Act] · PAN [PAN]
Opinion