Regulation on Audit & Accounts, 2007 ‘cai ‘Nin et nde BRN tcc s00 a7 Seeneoncas sata a “ii adapting «Atteboaefoaepes > audi board=consitutedy ERG ot Performance Ast IRS > Audt Review Commtteesconsttuted by or Pertormance auto > Aud mepor of coeteportof XG under So under or unde GR UT AE N863 > enitlemertfuncion lating a pay/PF/penion unde > Gon. company dtd under secon i ot Companies A.1956 > Deum cn ompay ened unde secon I of Companies A256 > Lee rund audtomapontes by SRE frau ot > Sepnate aude nepors- aut ebsrations onthe acount of an aor) corperaion > Story audtonpponted nde Comparer At 19a Aste > Reaust for speci aud sma wth approval othe > Reporing theres spec aut PA usa epost SCE TSR 8 cael SatelUT hangia aso repart these ets setts tocar cag esrerte ght communicate ents an spel utc HR onto ce te ud ep ofthe concerned department Sections of 096 eg. 1971, rove) ca salle eonsbe or AE EES SS TEASIREIN fUine/UT angUA a sal OEE eer Govern nd othe case may be 2 sa TERRE ore in ste/ UT harng 2 A EE RSE “itt altransacions of UnonSta/UTRamg LA tag's Contngency Funds & Pub Accounts ra) ut anes cetngec Funds & Pub coun URIS ERS SIA ie) dt ERP SLACOURSSPODAREN ert na eptmert of Union ae ort Raving UA i) ‘Auto ect & expendtre ofan ‘amount of govt granoan + amount of sch ranvoan >PSHof sal expennue ding the yer. 14) Wit pesow opr ofresden/eowrna/dminsrot, aud tcp & ependre of S Arwintafgr gaan ig ef or 18) ct RISER tn BSPRTSTOB uh pvid ct RG een ERE RRA SA RA, 3 ‘thot to EI incase ot parses gents REMEDEr pcic purpose 250) TB oot & cour gee TS 250) REE boots course gree Sr cuces fo cul of sch coperenon poh SS 6 tt 7 ut ot HORE pt in anderen of Unin/ UT ort Fang aA {7eaf¢) At TEER egy depen of in st/UT gor ang LA 2 Zonet MERGE tht ae unr juin of XG 9) Achar ath to “inspect nyo of account under contol of Union Sate ‘Require tht le/accoutsbooks/paperfethes documents salle sn to such apace athe cAc may apoio his nspeton ‘ose such questions of mate such ose ations asthe CAG may Conse! necessary tothe elson in chage ofthe oie 180) Person in charge ofthe aude erty wil BONGEHYAGNR fo ispecion tothe aude party. rae) "To inspec an fice of accounts unde conto of Unow/Sate/UT Gort hang ‘To sendecordsta such apace asthe aut team considers necessary or inspection ‘To put sucha questions of make sucha observations as he may consider necesst othe pels in chageof audited ety 1804 Placement faut certicate& separate ait reports of 3 Government Compan o Corpeation before palament/egstatwe 120) Aud of REINER Mpa & oIPOFRIONexabizhed by or under aw made by Patan, 191) Governorate wil n pUBNEIT FEGUBSRUIE aude counts corporation exabshedby law made by legislature ate/T 2 ‘Audit ofthese authors & boses, who ae not covered by Section 19, ot whose aut hast been etrsted under any law made by patlamsent tothe CAG 2a) rr Sma hci pupor 0h my ahr os aa che ue 9A dan my palamert 208) (Rl repose to Pein /GValni/ABRIATA! fr auc ot any author ot body the aut of which hasn't bean errustedto him bylaw 203) i eaythataudt under action 20(1) 8 20(2) shal be etude cA RRS SS AST Es Under ths sein, ABT ESSTRTATSSW fr perormance of ts duties on beat CAS2 ‘OBESE ot Aude determined by cas * ER vith ete wc. 1415196 198) Aud iE Te SES SA sai)aze oe: Auk nde ISSO) con be en ced wo ca BAIBLENEMBTE and of ging a reasonable opportunity concemed outro body. Arles 148-154 of te Contin 48 BBR cx 149 CAG wil RRRSUENUOHR and excise such powers in tlation to accounts of Union/tate 3s maybe presibed by Patkament {0 ENTUORSSSDSESPIERIO the reser oy onthe adic of nc prexbe 151 eR ‘Aung Standards ‘arethe noms which the audtors fe expectedto follow, ‘Sal apply both ind auditor andthe uct department “Al auton beha of AG ate equtedtobe conducted a per auting standards * puding standard shall apply to al types of aut .e.complance/FinancaV Peformance Aust. Scope of Austing Sandrds Acting sts tong cay ics tee BOSE sender apy) SRE HERB LE NPG we SRIRAM crying out te uc) HSER forencr concen and monagig eau} + REESE org te est of ou) Frameworkof Base Postuates puding standard shall be complied wth by audtesinallmarers where it deemed materi *Aopy ther own judgement, ‘effective accourtabity process ‘con. istesponsbleforestablshment/dereopment/enforcement of adequate iformaton/contoVeauatio/eprting ‘Gove shal establish adequate system of ternal contol ‘cow. shal ensue coopeaton of auatable ets with aud, ‘vod conf fate Framework of General standards independence ‘Profesional competence ue care (by auatess) ‘Professional judgement (by audtors) *auaity cont (tobe etablshed by aud insution) Frameworkof Field Standards “Planing ‘Supernision review ‘examination & eration of quay contol ‘compliance wth sppicabl antes equation ud endance ‘Framework of Report Standards “Reporting standards ate mean to asia, and nett supersede judgement of aur ‘Report shal be complete/accuate/ojetivelconrincng/les