Co-Operative Society Audit originally needs to be conducted to ascertaining whether the person responsible maintaining accounting record and documents had properly accounted for all receipts and payments as per accounting standards. The primary object of our Audit is to examination of each transaction of receipt and payment, the verification of the financial of a Co-Operative Society. Our main object of audit is to find out whether the account of a particular concern exhibits a true and fair view of the financial State of affairs, to detect errors, fraud etc. to ensure financial discipline. Audit is, therefore, an examination of accounting records undertaken with a view to establish whether they correctly and completely reflect the transactions to which they relate.