Missouri Revised Statutes

Chapter 29
State Auditor
Section 29.235

August 28, 2009


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

29.235. 1. All audits shall conform to the standards for auditing of governmental organizations, programs, activities and functions established by the comptroller general of the United States. The audit objectives as defined in the standards shall determine the type of audit to be conducted.

2. The state auditor and any person appointed by him for that purpose may administer oaths and cause to be summoned before them any person whose testimony is desired or necessary in any examination, and may require the person to produce necessary papers, 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


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