Housing co-operative audit

I did many co-operative housing society audits. 
Firstly go through the previous years b/s and income and exp a/c 

mainly you have to let yourself undrsttand about DEBTORS(the members of the society) and the provision of sinking fund. 
Rest all the things are same. 
Cash transactions are to be checked by vouchers if any or the bank transactions on daily basis. 
 

regards.