The new revised syllabus will be applicable with
effect from 2017 Annual/main Examination
Revised Syllabus for Subordinate Audit/ Accounts Service
(SAS) Examination (all branches)
GROUP – I
PC 1: Language Skill (for all branches)
Duration 2 ½ hours, Maximum Marks: 100.
A. Verbal and Reading Abilities Basics 30 marks
ii. Verbal Reasoning
iii. Sentence Correction
iv. Idioms and phrases
v. Grammar Applications
vi. Antonyms
vii. Synonyms
viii. Vocabulary Skills
ix. Writing Styles
x. Arranging sentences in order
xi. Comprehension of passages: (Science passage, socio-economic passage,
Business passage, Entertainment passage etc.)
B. Drafting and Writing Abilities Basics 70 marks
i. Précis of any topic
25marks
ii. Drafting of an official letter, giving the facts, as directed in the question. 15
marks
iii. Draft Para to be drafted from material provided 30
marks
Section ‘A’ will contain multiple choice objective questions and Section ‘B’ the
subjective questions to be answered in computer mode only.
Reference books:
1. Books which may contain questions, Standard of which is similar to the Indian
Banking Services for Clerical Grade and Probationer Officers.
2. Karyalay Sahayika a book published by Kendriya Sachivalaya, Hindi Parishad, New
Delhi.
3. Style Guide as prescribed by the Department.
4. Précis and Draft by Muthuswamy and Brinda
5. MSO Audit Section 7 Chapter 3 Preparation of Audit Report
1
PC 2 :Logical, Analytical and Quantitative Abilities (All branches)
Duration 2 hours, Maximum Marks: 100 Section I 70 Marks
(A) DATA INTERPRETATION
i. Data Tables
ii. Pie Charts
iii. 2 Dimensional Graphs
iv. Bar Charts
v. Venn Diagram
vi. Geometrical Diagram
vii. Pert Charts
(B) DATA SUFFICIENCY
(C) REASONING
i. Deduction
ii. Logical connectives.
iii. Selections
iv. Distribution
v. Circular arrangement
(D) QUANTITATIVE ABILITY
i. Probability and chance
ii. Simple Equation
iii. Ratio-Proportion-Variation
iv. Percentages
v. Profit & Loss
vi. Simple Interest and Compound Interest
vii. Weighted Averages
Section II 30 marks
(E) Statistics & Statistical Sampling
i. Introduction to statistics.:Variable as attribute of an entity, Primary Data and
Secondary Data, Descriptive and Numerical Data, Concept of Discrete and
continuous data, Basic concepts of Data Analysis,Box plotting of Data
ii. Statistical concepts of classification of Data, Geographical Classification,
Chronological classification, conditional classification, qualitative classification,
quantitative classification.
iii. Class interval, Frequency Distribution and Histograms
2
iv. Arithmetic Mean and Geometric Mean, Median, Mode-Concepts and inter se
comparison and their interpretation
v. Range, Variance, Standard Deviation, Quartile Deviation and Coefficient on
Variance – Concepts & inter se comparison and their interpretation
vi. Concepts of Skewness& Kurtosis and their interpretation
vii. Sampling:
What is Statistical Sampling?
Statistical Sampling vs. Non- Statistical Sampling
Advantage of Statistical Sampling
Random Number Table & Sampling
Sampling Error vs. Non-Sampling Error
Simple Random Sampling (with and without replacement)Systematic Random
Sampling
Systematic Random
Sampling Stratified Random
Sampling Cluster Sampling
Probability Proportional to Size
Sampling Multi-Stage Sampling
Attribute & Variable Sampling
Step-by-step Sampling
Discovery Sampling
Monetary Unit Sampling
Audit Hypothesis Testing
Normalisation – meaning and
objective Estimation:
(i) Sample size and estimation of Single Mean for un-stratified (Simple Random)
Sampling
(ii) Sample size and estimation of Single Proportion for un-stratified (Simple
Random) Sampling
Scatter Diagram in Statistics and interpreting, Scatter Diagrams, correlation and
regression.
Reference books
1. Books which may contain questions, Standard of which is similar to the Indian
Banking Services for clerical grade and Probationer Officers.
2. Single compilation covering the whole syllabus –a single compilation will be
prescribed as and when it is ready.
3. Fundamentals of Mathematical Statistics (Latest Edition) by Shri [Link] and
[Link] published by Sultan Chand & Sons (for advance study)
4. An Introduction to Statistical Methods (Latest Edition) published by S Chand
Publishing (for elementary study)
3
Reviscd Syllabus of PC-3, lnformation Technology (Theory) Paper of SAS Examination
Applicable w.e.f. Examination-2 ol 2O2l
I PC-l: lnformation Technology (Theory)
Software and hardware components:
I.I. L Introduction to Computers and their components- Hardware, CPU, Memory
devices etc
L L2. Operating System, its key functions
1.1.3. Basic network concepts- LAN/ WAN/ Internet, server infrastructure, endpoint
devices.
1.1.4. Cloud computing - basic concepts (IAAS, PAAS, SAAS)
1.1.5. ERP Systems- basic concepts
L2. Database Systems
1.2. l. Data and database - basic concepts
I 2.2. Relational database (Integrity constraints- primary, foreign keys,
Relationships)
1.2 3 Concept of Joins, views, data manipulation etc.
l.J. Governance and Management of lnformation Systems in India
I I I. IT Act 2000 (and subsequent amendments)
I 3 2. IT (reasonable security practices and procedures and sensitive personal data
and inlormation rules-201 l )
L3 3.
Guidelines for lndian government websites (GIGW)
L3.4. National e-Governance Plan (NeGP) and associated MMPs (Mission Mode
Proj ects)
1.1.5. Digital India Programme, e-Kranti mission
L4. Protection of Information Assets
1.4. I Basic criteria lor information protection - Confidentiality, lntegrity and non-
repudiability, Availability of data
I 4.2 Privacy principles, principles ofpersonally identifiable information (PII)
I 4 3. Physical access and environment control
I .4.4 lnlormation system attack methods and OWASP Top l0 vulnerabilities
L5 lnformation System Auditing Process
1.5. l.
CAG's Standing order on auditing in an IT environment (August 2020)
1.5.2. Type ofcontrols (Control objective and measures, General and IS specific
controls)
L5.1. CAATs, continuous auditing techniques
1.6 Information systems acquisition, development and implementation
L6 L System Development Lif'e Cycle (SDLC) phases
2. Suggested reading material/ references:
[Link]'s Standing order on auditing in lT environment
22 WGITA-IDI handbook on IT audit for Supreme Audit lnstitutions
2I For l.-3, acts/ rules can be used for readinu material.
Sr. AO
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PC4 :Information Technology (Practical) (all branches)
Duration 2 hours, Maximum Marks: 100
I Word 2013 25 Marks
(A) Basic and Mid-level
Creating and managing documents, Formatting a document, Customizing Options and
Views for Documents, Configuring Documents to Print or Save, Formatting Text,
Paragraphs, and Sections, Creating Tables and Lists, Creating and Modifying a List,
Applying References ,Inserting and Formatting Objects,
(B) Advanced Topics
Managing and Sharing Documents: Managing Multiple Documents, Preparing
Documents for Review, Managing Document Changes and Designing Advanced
Documents: Applying Advanced formatting, Applying Advanced Styles, Creating
Advanced References: Create and Manage Indexes, Creating and Managing
Reference Tables and Manage forms, Fields, and Mail Merge Operations.
II EXCEL 2013 35 Marks
(A) Basic and Mid-Level
Creating and Managing Worksheets and Workbooks: Creating Worksheets and
Workbooks, Navigating Through Worksheets and Workbooks, Formatting
Worksheets and Workbooks, Customizing Options and Views For Worksheets and
Workbooks and Configuring Worksheets and Workbooks to Print Or Save. Cells and
Ranges: Inserting Data in Cells and Ranges, Formatting Cells and Ranges and
Ordering and Grouping Cells and Ranges. Tables: Creating and Modifying Table.
Formulas and Functions: Applying Cell Ranges and References in Formulas and
Functions. Charts and Objects: Creating and Formatting A Chart and Inserting and
Formatting an Object
(B) Advanced Topics
Managing and Sharing Workbooks: Managing Multiple Workbooks, Preparing A
Workbook For Review and Managing Workbook Changes. Applying Custom Formats
and 'Layouts: Applying Custom Data Formats, Applying Advanced Conditional
Formatting and Filtering, Applying Custom Styles and Templates. Creating Advanced
Formulas: Applying Functions in Formulas: Look Up Data With Functions, Applying
Advanced Date and Time Functions and Creating Scenarios. Creating Advanced
Charts and Tables: Creating Advanced Chart Elements, Creating and Managing Pivot
Tables and Creating and Managing Pivot Charts.
6
III Access 2013 Basic (Awareness) 25 Marks
Creating and Managing a Database: Creating a New Database, Managing
Relationships and Keys, Navigating Through a Database, Protecting and Maintaining
a Database and Printing and Exporting a Database. Building Tables: Creating a Table,
Formatting a Table, Managing Records and Creating and Modifying Fields. Creating
and Modifying Queries: Creating a Query, Modifying a Query, and Utilizing
Calculated Fields and Grouping within a Query. Creating Forms: Creating a Form,
Setting Form Controls and Formatting a Form. Creating Reports: Creating a Report,
Setting Report Controls and Formatting a Report.
IV Power Point 2013 15 Marks
Create and Manage Presentations: Creating A Presentation, Formatting A Presentation
Using Slide Masters, Customizing Presentation Options and Views, Configuring
Presentations to Print or Save and Configuring and Present Slideshows. Inserting and
Formatting Shapes and Slides: Inserting and Formatting Slides, Inserting and
Formatting Shapes and Ordering and Grouping Shapes and Slides. Creating Slide
Content: Inserting and Formatting Text, Inserting and Formatting Tables, Inserting
and Formatting Charts, Inserting and Formatting Smart Art, Inserting and Formatting
Images and Inserting and Formatting Media. Applying Transitions and Animations:
Applying Transitioning Between Slides, Animating Slide Contents and Setting Time
for Transitions and Animations. Managing Multiple Presentations: Merging Content
from Multiple Presentations, Tracking Changes and Resolving Differences and
Protecting and Sharing Presentations.
Reference Books :
1. Microsoft Word 2013 Step by Step (Lambert & Cox)
2. Microsoft Word 2013: Fast and Easy (Edward Jones)
3. Word 2013 In Depth (Faith Wempen)
4. Microsoft Excel 2013 Step by Step (Frye)
5. Microsoft Excel 2013 AII-In-One for Dummies (Greg Harvey)
6. Excel 2013 In Depth (Bill Jelen)
7. Microsoft Access 2013 Step by Step (Lambert &Cox)
8. Learning Microsoft Access 2013 Beginner Level 1: Build Databases with
Microsoft Access (Richard Rost)
9. Microsoft Power point 2013 Step by Step (Lambert. & Cox)
10. Microsoft Power point 2013 AII-In-One for Dummies (Greg Harvey)
7
PC 5 :Constitution of India, Statutes and Service Regulations (Civil Accounts, Civil
Audit, Local Audit, P&T Audit and Commercial Audit)
Duration 2 hours, Maximum Marks: 100
A. Service Regulations
I. Common Subjects: 30%
Provisions of the following Rules:
1. Central Civil Services (Joining Time) Rules,
2. Central Civil Services (Pension) Rules,
3. Defined Contribution Pension Scheme,(New Pension Scheme)
4. Central Civil Services (Leave) Rules,
5. Central Civil Services (Classification, Control and Appeal) Rules,
6. Central Civil Services (Conduct) Rules
II. Specific Subjects: 40%
Provisions of the following Rules:
1. Fundamental Rules,
2. Travelling Allowances Rules as contained in the Supplementary Rules,
3. General Provident Fund (Central Services) Rules,
4. Central Civil Services (Medical Attendance) Rules,
5. Central Civil Services (LTC) Rules,
B. Constitution of India, Acts, Regulations: 30%
Provisions of
1. Constitution of IndiaParts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX
and XX together with relevant Schedules appended to it.
Note: Questions on such matters as manner of elections, conditions of eligibility
forelections, qualifications, procedural details and jurisdiction of courts etc will
be excluded.
2. Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act
1971
3. Regulations on Audit and Accounts -2007
Suggested Readings:
1. Central Civil Services (Joining Time) Rules,
2. Central Civil Services (Pension) Rules,
3. Defined Contribution Pension Scheme, (New Pension Scheme)
8
4. Central Civil Services (Leave) Rules,
5. Central Civil Services (Classification, Control and Appeal) Rules,
6. Central Civil Services (Conduct) Rules
7. Fundamental Rules,
8. Travelling Allowances Rules as contained in the Supplementary Rules,
9. General Provident Fund (Central Services) Rules,
10. Central Civil Services (Medical Attendance) Rules,
11. Central Civil Services (LTC) Rules
12. Constitution of India Bare Act.
13. Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act
1971
14. Regulations on Audit and Accounts -2007
9
PC12: Financial Rules and Principles of Govt. Accounts and CPWA (Commercial
Audit)
Duration 2 hours, Maximum Marks: 100
I. Financial Rules and Principles of Govt. Accounts in the following Rules
1. Government Accounting Rules 1990:
–Chapter on General outline of the system of Accounts.
1. General Financial Rules, 2017
2. Delegation of Financial Powers Rules, 1978
II. Provisions of following Chapters of Central Public Works Accounts Code
1. Chapter-2: Definitions
2. Chapter-3: General Outline of System of Accounts
3. Chapter- 5: Appropriations
4. Chapter-6: Cash
5. Chapter- 7: Stores
6. Chapter-8: Transfer Entries
7. Chapter-9: Revenue Receipts
8. Chapter 10: Works accounts
9. Chapter-11: Accounts procedure for lump sum contracts
10. Chapter-13: Suspense Accounts
11. Chapter-15: Deposits
12. Chapter 16:Non Government Works
13. Chapter-17: Transactions with other Divisions, Departments and Government
14. Chapter-22: Accounts of Divisional Officers
15. Statement E: Treatment of recoveries of Expenditure in the Accounts of the
PublicWorks Department
III. International Public Sector Accounting Standards (IPSAS)
Reference Book:
1. Government Accounting Rules 1990
2. General Financial Rules 2017
3. Central Public Works Accounts Code, First Edition, 1993 (Revised).
4. Delegation of Financial Powers Rules, 1978
21
PC-15: Advanced Accounting (Commercial Audit)
Duration 2 hours, Maximum Marks: 100
1. Basic concepts of Accounting: single and double entry, Books of Original Entry, Bank
Reconciliation, Journal, Ledgers, Trial Balance, Rectification of Errors, Adjusting and
closing entries, Manufacturing, Trading, Profit & Loss and Profit & Loss Appropriation
Accounts, Balance Sheet, Distinction between Capital and Revenue Expenditure,
Depreciation Accounting, Valuation of Inventories, Non-profit organisations
Accounts,Receipts and Payments and Income & Expenditure Accounts, Bills of
Exchange, Self Balancing Ledgers.
2. Accounting concepts and conventions.
3. Royalty and Lease Accounts
4. Company Accounts including Consolidated Financial Statements
5. A.- Uniform format for accounts for Central Autonomous Bodies
B.-Accounts of Public Utilities Enterprises: Accounting formats prescribed by Electricity
Act, (Electricity utility), Banking Companies, Non banking Companies, Insurance
companies, Transport Companies
6. Branch and Departmental accounts (including Foreign Branch Accounts)
7. Cash and Funds Flow Statement, Working Capital
8. Accounting Standards prescribed under section 133 of the Companies Act, 2013.
9. Accounting Standards of ICAI /IND AS notified by Ministry of Corporate Affairs
10. Concepts of interim reporting, Segment reporting, Corporate Social Responsibility
11. Accounting for JVs and Public Private Partnerships
Books Suggested
1. Advanced Accountancy by RL Gupta.
2. Advanced Accounts by Shukla, Grewal & Gupta.
3. Notification issued for Depreciation Accounting.
4. Companies Act, 2013.
5. Accounting formats prescribed by Electricity Act, Reserve Bank of India and Insurance
Regulatory Development Authority of India.
6. Indian Accounting Standards(InD AS)included in part B of Annexure to Ministry of
Corporate Affairs Notification dated 16th February 2015, relating to issues of
companies(Indian Accounting Standards) Rules 2015.
24
PC20 :Cost Accountancy & Commercial Laws and Corporate Tax (Commercial Audit)
Duration 2 hours, Maximum Marks: 100
A. Cost Accountancy: 50%
1. Books of Accounts in Cost Accounting, Cost Accounts Rules & Records
2. Job Order/Control Costing
3. Process Costing, Operation Cost and Operating Costing
4. Marginal Costing, Differential Costs and Cost Volume Profit Relationship
5. Standard Costing including Variance Analysis
6. Value Analysis, Cost Reduction, Productivity
7. Product Pricing.
8. Reconciliation of Costs and Financial Accounts.
B. Commercial Laws & Corporate Tax : 50%
Provisions of following Acts:
1. Companies Act, 2013 - Chapter 1 to 4 and chapter 8 to 10 and 12. Rules issued by
Ministry of Corporate Affairs relating to these Chapters.
2. The Indian Contract Act, 1872
3. The Indian Sale of Goods Act, 1930
4. Negotiable Instruments Act, 1881
5. Electricity Act, 2003
6. Road Transport Corporation Act, 1950
7. Securities and Exchange Board of India Act, 1992and Listing Agreement
8. Foreign Exchange Management Act, 1999 (FEMA)
9. Payment of Bonus Act, 1965
10. Employees Provident Funds Act, 1952
11. Corporate Tax- Income Tax on Companies including Income Computation and
Disclosure Standard issued under Income Tax Act 1961
Book Suggested:
1. Principles and Practice of Cost Accounting By: N. K. Prasad
2. Direct Taxes Law and Practice, by Vinod K. Singhan
3. Cost Audit Standards issued by Institute of Cost Accountant of India
4. Income Tax Act 1961
32
PC 26:Commercial Auditing (Commercial Audit)
Duration 2 hours, Maximum Marks: 100
1. Nature and Principles of Auditing
2. Audit of Cash Transactions: Receipts and Payments
3. Verification of Assets
4. Audit of Financial Statements
5. Standards on Auditing issued by ICAI
6. Provisions of Regulation on Audit and Accounts 2007 issued by CAG
7. Provisions of Performance Auditing Guidelines issued by CAG
8. Audit of Public Sector Undertaking (Section II, Chapter V of MSO (Audit)
9. Provisions ofCompanies (Cost Records and Audit) Rules, 2014
10. Special features of Audit of:
a. Finance Companies
b. Electricity Companies
c. Transport Companies
d. Social Sector/Welfare Companies-Section 8 of Companies Act, 2013
11. Provisions of Companies Auditors’ Report Order issued under section143 (11) of the
Companies Act 2013
12. Directions issued under Section 143(5) of the Companies Act 2013
13. Appointment of Statutory and Internal Auditors, their Rights, Duties, Powers
Remuneration, Joint Auditors, Branch Auditors
14. Audit Committee: Constitution, Powers and Duties.
15. Internal Audit, Statutory Audit and Government Audit
16. Corporate Governance: Clause 49 of SEBI and Provisions of Companies Act 2013
17. Role of Committee on Public Undertaking
18. Internal Controls Evaluation Manual of C&AG .
19. Manualon Financial Attest Audit,of C&AG
20. Compliance Audit Guidelinesof C&AG.
21. Standing Order on Role of Audit in Relation to Cases of Fraud and Corruption issued
by C&AG of India
22. Audit of Public Private Partnership projects with special emphasis on Concessionaire
agreements and sharing of revenue
Reference books
1. Contemporary Auditing by Kamal Gupta
2. Public Private Partnership in Infrastructure Projects Auditing Guidelines issued by
C&AG of India .
3. Regulation on Audit and Accounts 2007 issued by C&AG of India.
4. Performance Auditing Guidelines issued by C&AG of India.
5. Companies Auditors’ Report Order 2016
6. Internal Controls Evaluation Manual of C&AG of India.
41
7. Financial Attest Audit Manual of C&AG of India.
8. Compliance Audit Guidelines of C&AG of India.
9. Standing Order on Role of Audit in Relation to Cases of Fraud and Corruption
issued by C&AG of India
42
