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Auditing Standards
 

INDIAN AUDIT AND ACCOUNTS DEPARTMENT

 

AUDITING STANDARDS
2nd Edition

 

Comptroller and Auditor General of India

CONTENTS
Preface  
Preface to the First Edition (1994)  
CHAPTER-I
Introduction
  • Mandate
  • Auditing Standards
  • Basic Postulates
CHAPTER-II
General Standards in Government Auditing
  • Introductory
  • Independence
  • Competence
  • Due Care
  • Quality Assurance Review
  • Other General Standards for Audit Institutions
CHAPTER-III
Field Standards in Government Auditing
  • Planning
  • Supervision and Review
  • Study and Evaluation of Internal Control
  • Compliance with Applicable Laws and Regulations
  • Audit Evidence
  • Analysis of Financial Statements
CHAPTER-IV
Reporting Standards
  • Follow up of Audit Reports
  • Report distribution
  • Reporting on compliance with laws and regulations and on internal control
  • Value for money audit
  • Noncompliance and Abuse
  • Internal Controls
  • Audit of financial statements
  • Fraud, illegal act and other noncompliance
  • Deficiencies in Internal Control
  • The form and content of audit opinion and report