CAG’s Auditing Standards 2017

Auditing Standards

INDIAN AUDIT AND ACCOUNTS DEPARTMENT

AUDITING STANDARDS 2017 PDF file that opens in new window. To know how to open PDF file refer Help section located at bottom of the site. (538KB)

Comptroller and Auditor General of India

CONTENTS

Preface
CHAPTER-I Introduction
  • Introduction
  • Purpose and Authority of the Standards
  • Mandate
  • Prerequisites for functioning
CHAPTER-II General Standards
  • Public Sector Auditing and its Objectives
  • Types of Public Sector Audits
  • Elements of Public Sector Auditing
  • Confidence and Assurance in Public Sector Auditing
  • Principles of Public Sector Auditing
CHAPTER-III Specific Standards
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