28. (a) As per Multi-state Co-operative Societies Act, 2002, the auditor shall make a report to the members of the Multi-State co-operative society on the accounts examined by him and on every balance sheet and profit and loss account and on every other document required to be part of or annexed to the balance-sheet or profit and loss account. Explain (b) Explain the powers and duties of auditors under the Multi-State Co-operative Societies Act, 2002