C-2 Accounting and Auditing Principles & Standards

 C-2 Accounting and Auditing Principles & Standards

Duration: 2 hours Maximum Marks: 100

Provisions of -

1. CAG’s Auditing Standards 2017

2. International Auditing Standards issued by the IFAC

3. Indian Accounting Standards (IND ASs) notified by the Ministry of Corporate Affairs

4. Indian Government Accounting Standards (IGASs) issued by Government Accounting Standards Advisory Board (GASAB)

5. International Public Sector Accounting Standards (IPSAS) issued by International

Public Sector Accounting Standards Board (IPSASB)

6. Guidelines on Data Analytics issued by CAG 

Suggested Reading:

The suggested reading is as follows:

Standards and Guidelines issued by the authorities concerned, as indicated above.