Standard Guidelines & Policies
CAG’s Auditing Standards 2017
Auditing Standards
INDIAN AUDIT AND ACCOUNTS DEPARTMENT
AUDITING STANDARDS 2017 (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 |
(212KB)