6. Audit of Corporate Bodies Wholly Owned by Government of Nepal
6. Audit of Corporate Bodies Wholly Owned by Government of Nepal :
(1) Notwithstanding anything contained in the existing laws, the audit of the corporate bodies wholly owned by Government of Nepal shall be audited by
the Auditor General pursuant to this Act.
(2) If the Auditor General is constrained by time and resources to audit the corporate bodies wholly owned by Government of Nepal pursuant to Sub-section (1) he/she may appoint license holder auditors under the prevailing laws an assistant. While appointing auditor as such, he/she shall give priority to the Nepali citizen.
(3) The auditor appointed pursuant to Sub-section (2) shall act under the direction, supervision and control of the Auditor General.
(4) The powers, functions, duties and responsibilities of the auditors appointed pursuant to Sub-section (2) and the procedures to be
followed by them in course audit and provisions relating to their report shall be as prescribed by the Auditor General.
(5) The remuneration to be paid by the concerned organisation to the auditors appointed pursuant to Sub-section (2) shall be fixed by the Auditor General keeping in view the volume of financial transactions, status of accounts, number of branches and sub-branches, work load and work
progress of the concerned organization.
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