CAG CPD-I C-2 Accounting & Auditing Principles and Standards — Revision Kit
Paper C-2 on seven pages: CAG's Auditing Standards 2017 in one table and in detail, Ind AS, IGAS and IPSAS side by side, the four notified IGAS, the IAASB handbook, CAG's Guidelines on Data Analytics, 12 traps and 30 practice questions with a one-line reason for each answer.
Paper C-2's six syllabus areas, on seven pages
What is inside · all 7 pages
What you get
- Auditing Standards 2017 in one table
- Financial, performance and compliance audit, para by para
- Ind AS, IGAS and IPSAS side by side
- IGAS 1 to 4 in detail
- Data Analytics guidelines
- 30 practice questions with reasons
- Read page 1 in full before buying
A 7-day plan through the kit
About an hour a day: read, close, recall, check against the page.
What went into these seven pages
Written from the primary documents, not from other people's notes:
- CAG's Auditing Standards (March 2017) and CAG's Guidelines on Data Analytics (2017).
- The Gazette notifications of IGAS 1 to 4; ICAI's Ind AS compendium 2025-26; IPSASB's and IAASB's 2026 Handbooks.
- Every point is tied to the paragraph or standard it comes from.
Nothing in the kit is ranked by question frequency or presented as the paper's content; the practice questions are our own, written from the official texts.
Questions
Is it only for the last week before the exam?
No. It is a cheatsheet of the important points, formulas and facts. Keep it on your phone and use it all through your preparation: before a mock, when a topic slips, and for one full read in the final days.
How do I get it after paying?
It's yours the moment the payment clears, and you come straight back to this page with Download and Read buttons. It stays in your ProSyllabus account.
Will the kit be updated after I buy it?
Yes. We regularly correct and improve our kits as syllabi, notifications and exam patterns change. Each time you download from this page you get the latest version, at no extra cost — so check back here from time to time, and download it again before your exam.
Can I pay with UPI?
Yes — UPI, cards or netbanking on a secure payment page. If you already have ProSyllabus credits, they are used instead and nothing is charged.
Which documents does the kit cover?
The six in the C-2 syllabus: CAG's Auditing Standards 2017; the international auditing standards issued through IFAC; Ind AS; IGAS; IPSAS; and CAG's Guidelines on Data Analytics. Each point names the paragraph or standard it comes from.
Does it give the number of questions in the paper?
No. CAG publishes 2 hours and 100 marks for each paper, 0.25 marks deducted per wrong answer in CBT mode and a 50% pass mark in each paper, but not the number of questions, so the kit does not state one.
Is this a CAG document?
Independent study site, not affiliated with CAG. This kit is a revision aid, not a CAG document.
Can I see it before buying?
Yes. Page 1 is free to read in full on this page; the other six pages are the kit.
What does this kit cover?
The C-2 syllabus lists six areas: CAG's Auditing Standards 2017, the IFAC auditing standards, Ind AS, IGAS, IPSAS and CAG's Guidelines on Data Analytics. Seven pages put them in one place: the Auditing Standards in one table and then para by para, the three sets of accounting standards side by side by topic and standard number, all four notified IGAS (IGAS 4 included), the IPSAS standards now superseded (IPSAS 17 by IPSAS 45, IPSAS 23 by IPSAS 47), the data analytics guidelines, 12 traps and 30 practice questions with reasons. Every point names the paragraph it comes from.
Found a mistake? Report it — if we accept it, we fix the kit for every buyer and thank you by name on this page.