Co-operative movement in Tripura started in 1949 and over the years there has been a gradual expansion in size, numbers and volume of operations of Co-operative Societies in the State. Now Co-operative Societies of diversified activities have come up and with the growth of the Co-operative movement its accounting system also gets complicated. Audit of Co-operatives has become a big job to complete it in time maintaining the quality and efficiency. With development in the Co-operative movement internal structures and procedures in some areas are required to be strengthened and audit of accounts is such an area. The existing.
