Auditing Standards of Comptroller and Auditor General of India-2017

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Comptroller and Auditor General of India





  • 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


Financial Audit
Performance Audit
Compliance Audit


The Indian Audit and Accounts Department has been continuously striving to upgrade and update its auditing practice as part of its overall endeavour to achieve professional excellence. The Auditing Standards were first brought out by the Department in 1994 and were subsequently revised in 2002.

I am pleased to release the third edition of the Auditing Standards, which is the result of a structured and diligent process of internal consultation at various levels. This edition takes into account the prerequisites for functioning of the Supreme Audit Institution and is suitably aligned with existing fundamental auditing principles of the framework of International Standards of Supreme Audit Institutions.

I trust that all officers and staff of the Department would abide by these Auditing Standards and apply them conscientiously in auditing for achieving the mission of promoting accountability, transparency and good governance.

Shashi Kant Sharma
Comptroller and Auditor General of India

Date: 2017



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