Standard Guidelines & Policies
Apart from various Auditing Standards issued by various professional bodies, CAG too issues its own set of Auditing Standards.
(1) Auditing Standards for PRIs - Link below
https://d7i5wg8xwe4hf.cloudfront.net/uploads/media/PRI-Manual-20201127173825.pdf
(2) CAG's Auditing Standards , 3rd edition 2017 - Link below
https://www.cag.gov.in/en/page-cag-s-auditing-standards-2017