INDIAN AUDIT AND ACCOUNTS DEPARTMENT

AUDITING STANDARDS 2017 PDF file that opens in new window. To know how to open PDF file refer Help section located at bottom of the site. (538KB)

Comptroller and Auditor General of India

CONTENTS

Preface
CHAPTER-I Introduction Introduction
Purpose and Authority of the Standards
Mandate
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 Introduction
Financial Audit
Performance Audit
Compliance Audit
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