(1) Regardless of what is written in the prevailing law, the audit of an organized organization wholly owned by the Government of Nepal shall be conducted by the Auditor General in accordance with this Act. (2) According to sub-section (1), if the Auditor General does not send auditors who have received certificates in accordance with the prevailing law to audit the institutions wholly owned by the Government of Nepal, the Auditor General may appoint them as assistants. In this way, while appointing auditors as assistants, priority should be given to Nepali citizens. (3) The auditors appointed according to sub-section (2) shall work under the direction, supervision and control of the Auditor General. (4) The duties, duties, rights and responsibilities of auditors appointed as assistants in accordance with sub-section (3) and the procedures to be adopted by them during the audit and the arrangements for submitting reports shall be as prescribed by the Auditor General. (5) The remuneration received by the auditor appointed in accordance with sub-section (2) from the relevant organization shall be as determined by the Auditor General, taking into account the state of the financial transactions of such organization, the number of branches, sub-branches, work load and work progress.