The wolfram page http://mathworld.wolfram.com/DivergenceTheorem.html states the formula $$ \int_{V} \nabla \cdot \mathbf{F} dS = \int_{\partial V} \mathbf{F} \cdot d\mathbf{S} $$ but it does not speak much of what kind of conditions should be imposed on $\mathbf{F}, V$ and so on.
I think it is enough for $\mathbf{F}$ to be continuously differentiable over $V$ (is it?). But what should be on $V$?
Q1) Is it enough for $V$ to have $\partial V$ as a parametrized (smooth) surface (even piecewise)?
Q2) (It may be a topological one.) But my textbook says a parametrized surface is the image of a continuously differentiable mapping $\mathbf{r} : \mathcal{R} \to \mathbb{R}^3$ where $\mathcal{R}$ is a region (i.e., open, bounded, its boundary having Jordan content 0) in $\mathbb{R}^2$. Then can a sphere have a parametrization?
Q3) What should be the exact imposition on $\mathbf{F}$ including how to specify its domain?
(I hope you'd not talk about manifolds and forms and other complex definitions...)