Want to sharpen your audit awareness/knowledge? Read these free documents

It is said that the 'best things in life are free'. A counter to that is that 'easy come easy go' and that 'free things have no value'. While the truth lies somewhere in between these two extremes, one should note that RTI and public disclosure norms often ensure that Govt organizations disclose very useful information at times. This is mostly lost in the morass of trivial data, till somebody uncovers them. Below are some examples

1. CAG:- Their entire site is a gem(reports, guidelines etc) but their directions issued under Section 619(3) of the Companies Act 1956, are very informative, wherein they extend the audit scope. I've not seen some of these points even in the best checklists. Read those directions here(http://cagofindia.delhi.nic.in/caempanel/directions_2010.htm)
2. FCI:- These days, the Food Corporation of India is more in the headlines for rotting foodgrains than for anything commendable. Still, by posting the circular of its stock taking directions(http://fciweb.nic.in//upload/circulars/APV%20Instructions.pdf) along with the stock sheet proforma(http://fciweb.nic.in//upload/circulars/APV%20FORMATS.pdf), it provides a very educative source of information for students and agriculture sector accountants. 
3. CCI:- The Competition Commission of India may have goofed up in its order penalizing NSE for 'predatory pricing'(though it may have spurred NSE to start charging from the month post the order), but its sector reports are quite useful and incisive. Often, media/management sees things through rose tinted glasses and 'professional skeptism' is lost, but reading the CCI reports ensures that one is well grounded in reality. For instance, this report(http://www.cci.gov.in/images/media/completed/transport_20090723115524.pdf)  on competition in Railways/Ports was written in 2009 but is still quite valid and insightful-it speaks equally of the quality of research and lethargic pace of reforms. Read their other reports and orders too.