159. The auditor shall indicate in the report required under section 158(1) whether the examination has been made in accordance with generally accepted auditing standards;
(2) whether, in the auditor’s opinion and on the basis of generally accepted accounting principles, applied in the same manner as in the preceding fiscal year, subject to section 163, the financial statements included in the annual report present fairly the financial position of the financial services cooperative and the results of its operations;
(3) whether, in the auditor’s opinion, the method used to present particulars that may affect the security of depositors is adequate;
(4) whether, in the normal course of the audit, the auditor has become aware of operations, situations or transactions which may lead the auditor to believe that the cooperative has not adhered to sound and prudent management practices;
(5) whether, in the auditor’s opinion, the management practices adopted by the cooperative as regards insider trading and conflicts of interest are adequate and whether the cooperative is complying therewith;
(6) any other information prescribed by government regulation.