Download AUDIT MANUAL — The instructions contained in this Manual prescribe the procedure and extent of audit to be applied to those transactions and are primarily intended for application in the office of Civil Accountants General. They should, however, be taken as a guide in other Audit offices though in matters of detail the rules contained in the respective codes or manuals of these offices will apply. The audit conducted by an Accountant General will be concurrent and the check of accounts and vouchers pertaining to a month should, as a general rule, precede their entry in the relevant Classified Abstract or in the Detail Book. In order to obviate delay in the closing of the Monthly Accounts on the dates prescribed, the compilation of account may commence before audit in the case of second schedule of treasury payments and of Public Works, Forests, Exchange and Settlement Accounts. Auditors and other employed on audit duties should not be at liberty to make any relaxation in audit, of their own motion, it is of considerable importance that the prescribed checks should be observed in spirit and not in the letter as opposed to the spirit.