In Audit against Rules & Orders of government expenditure audit, the executive government frames various rules, regulations and orders that are…

CA Intermediate · Auditing and Ethics · PYQS · January 2026
In Audit against Rules & Orders of government expenditure audit, the executive government frames various rules, regulations and orders that are to be observed by sub-ordinate authorities. It is the function of audit to see that these rules, regulations and orders are applied properly by the sub-ordinate authorities. State the important points that an auditor must ensure while carrying out the examination of various rules, regulation and orders issued by the executive authorities.

Suggested Answer and Working Notes:

While carrying out the examination of the various rules, regulations and orders issued by the executive authorities, the auditor must ensure that: they are not inconsistent with any provisions of the Constitution, or any laws made thereunder;they are consistent with the essential requirements of audit and accounts as determined by the C&AG;they do not come in conflict with the orders of, or rules made by, any higher authority; andin case they have not been separately approved by competent authority, the issuing authority possesses the necessary rule-making power.

Topics: Special Features of Audit of Different type of Entities, Audit of Items of Financial Statements

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