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CAG's AUDITING STANDARD

Standard Guidelines & Policies

CAGs Auditing Standards
Manual of Standing Orders
Other Manual & Guidelines

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

The soft copy of Auditing Standard 2017 is availble in following link : Auditing Standard 2017.pdf