This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. This book aims to make a systematic representation of the subject matter so that the students do not have to consciously mug up provisions.

The Present Publication is the 13^th Edition & amended up to 31^st July 2023 for CA-Final | New Syllabus | May/Nov. 2024 exams. This book is authored by Pankaj Garg, with the following noteworthy features:

• [Simple & Concise Language] for easy understanding
• [Tabular Presentation] of the subject matter
• Coverage of this book includes:
  • All-Relevant Concepts are aligned with the Study Material of ICAI
  • Illustrations along with Hints are provided for a better understanding of the concepts
• [Most Updated & Amended] This book is updated & amended as per the following:
  • Code of Ethics
  • Quality Control and Engagement Standards
  • Company Law
  • Others
• [Student-Oriented Book] The author has developed this book keeping in mind the following factors:
  • Interaction of the author with the students, with specific emphasis on difficulties faced by students in the examinations
  • Shaped by the authors’ experience of teaching the subject matter at different levels
  • Reactions and responses of students have also been incorporated at different places in the book

This book is presented as per the New Scheme of Education and Training, where the entire syllabus has been divided into 19 Chapters, which are given below

• Quality Control (QC)
• General Auditing Principles & Auditor Responsibilities
• Audit Planning, Strategy and Execution
• Materiality, Risk Assessment and Internal Control
• Audit Evidence
• Completion and Review
• Reporting
• Specialised Areas
• Audit-Related Services
• Review of Financial Information
• Prospective Financial Information and Other Assurance Services
• Digital Auditing and Assurance
• Group Audits
• Audit of Banks
• Audit of Non-Banking Financial Companies
• Audit of Public Sector Undertakings
• Internal Audit
• Due Diligence, Investigation & Forensic Accounting
• SDG and ESG Assurance
• Professional Ethics and Liabilities of Auditors