CAG's Auditing Standards

मानक दिशानिर्देश और नीतियां

INDIAN AUDIT AND ACCOUNTS DEPARTMENT

AUDITING STANDARDS 2017

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

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आखरी अपडेट: 10/12/2020
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