Page 52 - DCOM204_AUDITING_THEORY

Auditing Theory

Notes 3. Scientific Departments;

4. Defence Services;

5. Railways;
6. Direct Taxes;

7. Indirect Taxes; and
8. Commercial.

CAG presents the following reports to State Legislature and Union Territories with Legislative
Assemblies in one or more volumes:

1. Civil;
2. Revenue; and

3. Commercial.
Figure 3.1 : Organisation Structure

Task Read audit report carefully and identify main points included in such reports by
carefully examining the role played by auditor in preparing such reports.

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