Auditing Standards 2nd Edition

Auditing Standards 2nd Edition, 2002

INDIAN AUDIT AND ACCOUNTS DEPARTMENT

AUDITING STANDARDS
2nd Edition

Comptroller and Auditor General of India

CONTENTS
Preface
Preface to the First Edition (1994)
CHAPTER-I Introduction	Mandate Auditing Standards Basic Postulates
CHAPTER-II General Standards in Government Auditing	Introductory Independence Competence Due Care Quality Assurance Review Other General Standards for Audit Institutions
CHAPTER-III Field Standards in Government Auditing	Planning Supervision and Review Study and Evaluation of Internal Control Compliance with Applicable Laws and Regulations Audit Evidence Analysis of Financial Statements
CHAPTER-IV Reporting Standards	Follow up of Audit Reports Report distribution Reporting on compliance with laws and regulations and on internal control Value for money audit Noncompliance and Abuse Internal Controls Audit of financial statements Fraud, illegal act and other noncompliance Deficiencies in Internal Control The form and content of audit opinion and report