This manual is available only in the forms of Portable Document Format () and MS Word ( ) doc files. To access PDFs and Doc files, you need Adobe Acrobat Reader and MS Word respectively.

You can download the Full Document [ size:118KB or size: 808KB ] or , if you like, you can download Any Part of it. Here is the organization of the manual.

  Preface of the Second Edition (Bangladesh) [ PDF ] or [ MS Word ]

• Glossary  [ PDF ] or [ MS Word ]

• Introduction
• Stewardship of Public Resources
• General Audit Objectives
• Main Scope of the Audit

• Powers
• Duties
• Functions

• General Principles of the Audit Approach
• Audit of Probity and Propriety
• Audit of Regularity and Legality
• Audit of Financial Systems, Internal Controls and Financial Statements
• Opinion on Financial Standing
• Audit of Receipts
• Audit of Expenditure
• Audit of Works Expenditure
• Audit of Contracts
• Audit of Assets including Stores and Stocks
• Audit of Loans and Advances
• Value for Money (VFM) Audits

• Reporting Arrangements
• Matters of Significance for inclusion in Audit Reports
• Follow-up of Audit Reports