Documente Academic
Documente Profesional
Documente Cultură
Naeem Akhtar
Audit Officer
Auditor-General’s (Functions,
Constitution of Islamic
Powers and Terms &
Republic of Paksitan-1973
Conditions of Service )
Ordinance, 2001
Auditor-General of Pakistan (Article-168)
(1) There shall be an Auditor General of Pakistan, who shall be appointed by
the President.
(2) Before entering upon office, the Auditor-General shall make before the
Chief Justice of Pakistan oath in the form set out in the Third Schedule.
(3) The terms and conditions of service, including the term of office, of the Auditor-General shall be
determined by Act of 1[Majlis-e-Shoora (Parliament)] and, until so determined, by order of the
President.
(4) A person who has held office as Auditor-General shall not be eligible for further appointment in the
service of Pakistan before the expiration of two years after he has ceased to hold that office.
(5) The Auditor-General shall not be removed from office except in the like manner and on the like
grounds as a Judge of the Supreme Court.
(6) At any time when the office of the Auditor-General is vacant or the Auditor-General is absent or is
unable to perform the functions of his office due to any cause, such other person as the President may
direct shall act as Auditor-General and perform the functions of that office.
Functions and powers of Auditor General
(Atricle-169)
Article-170
170(1)
The accounts of the Federation and of the
Provinces shall be kept in such form and
in accordance with such principles and
methods as the Auditor General may, with
the approval of the President, prescribe.
170(2)
c) audit all trading, manufacturing, profit and loss accounts and balance
sheets and other subsidiary accounts kept by order of the President or of
the Governor of a Province in any Federal or Provincial department; and
(b) to require that any accounts, books, papers and other documents which deal
with, or form, the basis of or otherwise relevant to the transactions to which his
duties in respect of audit extend, shall be sent to such place as he may direct for
his inspection; and
(c) to enquire or make such observations as he may consider necessary, and to call
for such information as he may require for the purpose of the audit.
(2) The officer incharge of any office or department shall afford all
facilities and provide record for audit inspection and comply with
requests for information in as complete a form as possible and
with all reasonable expedition.
a) Basic principles
b) General standards
c) Field standards
d) Reporting standards
Compliance with standards
Unbiased judgment
Public Accountability
Management Responsibility
Promulgation of Standards
Consistency of Standards
Internal Controls
Access to Data
Activities to be Audited
Improving Audit Techniques
Independence
Conflict of interest
Competence
Due Care
Other General Standards
Planning
Supervision and Review
Internal Control
Compliance with applicable laws
and regulations
Audit Evidence
Analysis of Financial Statements
Title Objectives and scope
Completeness
Date
Subject Matter
Signature
Legal Basis
Timeliness
Audit cycle
Planning
Fieldwork
Evaluation of findings
Reporting and
Follow up