CAG’s Auditing Standards 2nd Edition

Auditing Standards


AUDITING STANDARDS 2nd Edition PDF file that opens in new window. To know how to open PDF file refer Help section located at bottom of the site. (212KB)

Comptroller and Auditor General of India


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

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