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Accountant General (Audit) Assam, Guwahati
Indian Audit & Accounts Department
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CAGs Auditing Standards
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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
Introduction
Financial Audit
Performance Audit
Compliance Audit
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