77. The auditor shall examine the return made pursuant to section 80, and issue a certificate attesting, if such is the case, that, following comparison with the vouchers and bank deposits of the party,(a) the returns in question are truthful;
(b) he has received the information and explanations required;
(c) the accounting of the party has been kept in accordance with accepted accounting standards and with the guidelines the director general may issue in that regard.