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CAG's Auditing Standards

Standard Guidelines & Policies

CAGs Auditing Standards

INDIAN AUDIT AND ACCOUNTS DEPARTMENT

AUDITING STANDARDS 2017

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

Accountant General (Audit) Assam, Guwahati

CAG's Auditing Standards

Standard Guidelines & Policies

CONTENTS