Unless the Director directs that a test audit for three months accounts, selected at random, should be carried out, accounts for the complete financial year, or years, preceding the date of audit shall ordinarily be taken up for audit. The Director may, however, have the accounts audited up-to-date if, in his opinion, such audit is necessary in any particular case:
Provided that in case of test audit of three months accounts, the accounts for the month of March shall necessarily be included in three months accounts to be selected for the test audit, and this test audit shall include a general review of the accounts of the remaining nine months:
Provided further that in the case of the public works accounts of a local authority a few works shall be selected for detailed audit with connected papers irrespective of the months in which the bills for those works may have been paid.