This document provides an overview of ISSAIs (International Standards of Supreme Audit Institutions) and the standards for public sector auditing in Bangladesh. It discusses the types of public sector audits like financial, performance, and compliance audits. It outlines the key principles in ISSAI 100 for public sector auditing, including the audit process, elements of auditing, and general principles. It also summarizes the government auditing standards of Bangladesh issued in 1999, which are based on ISSAIs and ensure accountability through financial management and different types of audits. The standards address audit planning, evidence, reporting, and quality control.