29.235. Auditing practices to govern--oaths--compulsory process for evidence. - Missouri Statutes

Auditing practices to govern--oaths--compulsory process for evidence.

29.235. 1. All audits shall conform to the standards forauditing of governmental organizations, programs, activities andfunctions established by the comptroller general of the UnitedStates. The audit objectives as defined in the standards shalldetermine the type of audit to be conducted.

2. The state auditor and any person appointed by him forthat purpose may administer oaths and cause to be summoned beforethem any person whose testimony is desired or necessary in anyexamination, and may require the person to produce necessarypapers, documents and writings.

(RSMo 1939 §§ 13094, 13096, A.L. 1945 p. 584 §§ 20, 21, 25, A. 1949 S.B. 1012, A.L. 1961 p. 409, A.L. 1991 S.B. 395)

Prior revisions: 1929 §§ 11478, 11480; 1919 §§ 13302, 13304