According to the Maharashtra Co-operative Act, 1960 which of the following is/are not the purpose of audit of Co-operative societies? (a) To check whether all the books of account are maintained by the Co-operative societies registered under the Co-operative societies Act. (b) To check whether the management of Co-operative societies is in accordance with the Co-operative Act and the principles of Co-operation. (c) In case of mal practices in the Co-operative society, making the directors liable and imposing financial penalties. (d) To detect errors and irregular transactions in the accumulated expenditure of Co-operative societies.

Correct answer: A