Standard Guidelines & Policies
CAG's AUDITING STANDARDS 2017
INDIAN AUDIT AND ACCOUNTS DEPARTMENT
| Preface | Contents |
|---|---|
| CHAPTER-I Introduction | Purpose and Authority of the Standards 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 | Financial Audit Performance Audit Compliance Audit |