This document provides an overview of the audit process. It describes what an audit is, the different stages of an audit including audit intimation, requisition of records, observations, paragraphs, audit reports, verification of replies, departmental accounts committees, draft audit reports, and the role of the public accounts committee. The key stages are the examination of records by auditors, any observations or findings being documented, responses and discussions with the audited entity, and potential inclusion of unresolved matters in audit reports for further action.