This book is prepared exclusively to meet the requirements of the Final Level of Chartered Accountancy Examination. The book is structured with the following objectives in mind:

• Focused Preparation
  • The flow chart and tabular formats, along with revision charts, are drafted to help students concentrate on key concepts, enabling quicker understanding and retention of essential topics
• Time-Saving Tool
  • With the extensive syllabus at the CA Final level, this book’s concise formats make it an ideal resource for saving time, particularly useful for last-minute revisions
• Authors’ Experience
  • Authored by CA Pankaj Garg, this book benefits from his vast experience and knowledge

The Present Publication is the 7^th Edition for the CA-Final | New Syllabus | May/Nov. 2025 Exams, updated till 31-10-2024. This book is authored by CA Pankaj Garg, with the following noteworthy features:

• [Premium Gloss Paper] The book is printed on premium quality gloss paper, which enhances readability and provides durability, ensuring it can withstand multiple rounds of revision
• [Flow Charts & Tabular Format] Complex topics are broken down into easy-to-understand flow charts and tables, allowing for quick reference and clarity. This format is particularly useful for visual learners and aids in simplifying intricate concepts
• [Multi-Colour Presentation] The use of multi-colour printing is not just for aesthetics but serves a practical purpose by highlighting important points, making it easier for students to focus on critical areas during revision
• [150+ Quick Revision Charts] A distinctive feature of this book is its 150+ charts specifically crafted for rapid revision. These charts condense key topics into easy-to-review formats, perfect for last-minute exam preparation
• [Comprehensive Coverage of All Chapters] No topic is left uncovered, ensuring that students can access every part of the syllabus in one place. This ensures completeness in preparation
• [Most Updated & Amended Content] Reflecting the latest changes in auditing standards and legislative amendments, this edition provides the most up-to-date material, ensuring students are well-prepared for any new developments in their exams

The detailed contents of the book are as follows:

• Quality Control
• General Auditing Principles & Auditor Responsibilities
• Audit Planning, Strategy and Execution
• Materiality, Risk Assessment, and Internal Control
• Audit Evidence
• Completion and Review
• Reporting
• Specialised Areas
• Related Services
• Review of Financial Information
• PFI and Other Assurance Services
• Digital Auditing & Assurance
• Group Audit
• Audit of Banks
• Audit of NBFC
• Audit of PSU
• Internal Audit
• Due Diligence, Investigation & Forensic Accounting
• SDG and ESG Assurance
• Professional Ethics & Liabilities of Auditors