Inclusive accounting already in practice

The provision in the "companies audit order "MAOCARO" ,for instance in case of RIL the statutory financial auditor certifies that Cost accounts records are inspected and found to be duly made and maintained.This should prove how the government views the job of an accountant as inclusive though partially in favour of ICAI.The provision was intended to monitor compliance of maintenance of books when the companies where supposed and audit was not ordered.But i do not find the intention in the order to enable a statutory financial auditor to comment upon the books of the company when statutory cost audit is ordered and cost auditor is appointed.
If the GOI intention can be replicated in action then the companies act should be suitably amended to accomodate professional of ICWAI to conduct Statutory financial audit.