Introduction - Final Audit
- The final audit of the total account, will, form, and report check, evaluation and reporting of the initial record of income and expenditure of financial transactions from the external side of the management is called last audit. It has analyzed the overall financial transactions that the financial transactions have not been implemented as a rule of law, the rules have not been complained, there is no problem in financial business and there is no problem, records and reports are not correct.
- It is a test of regularity, as well as testing of morality, functionality, efficacy and justification.
- The last audit is completed after the fiscal year.
- Its objective is to prevent anxiety and deterioration in financial business.
- It generally gives more emphasis on both sides.
- According to Section 241 of Nepal Constitution (2072), there is a provision from the Audit General Auditor General of all the federal and state government offices.
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