Auditing Standards were first issued by the Department in 1994. This revised edition of Auditing Standards has comprehensively restructured and updated the earlier publication, since it is imperative that the professional standards should be reviewed, restructured and updated from time to time. In framing these Auditing Standards, due care has been taken to adopt suitably the restructured Auditing Standards issued by the INTOSAI in 2001; in particular, the basic elements of INTOSAI 'code of ethics' has been incorporated in this volume.
I trust these Auditing Standards will serve as a beacon and foster a greater sense of responsibility among government auditors as well as others concerned with Public Accountability at all levels to secure accountability and as a result, good governance.
Comptroller and Auditor General of India
6th March, 2002