Standard Guidelines & Policies
The Manual of Standing Orders (Audit), 2002 has seven Sections and 44 chapters. Section I deals with the functions of C&AG and his duties and powers under the Constitution of India and the C&AG’s (DPC) Act, 1971. Section II to VII set out the general principles and instructions that are to be observed in auditing the accounts, reporting the results of audit and preparation of Audit Report.