This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement.

The Present Publication is the 12^th Edition & amended up to 30^th April 2023 for CA-Inter | Nov. 2023 exam. This book is authored by Pankaj Garg, with the following noteworthy features:

• [Amended & Updated] as per the following:
  • Standards on Auditing
  • Code of Ethics
  • Company Law, etc.
• [Tabular Presentation] of the subject matter
• [Simple & Concise Language] for easy understanding
• [Points to Remember] Bulleted ‘points to remember’ are given with various topics
• Coverage of this book includes:
  • All Past Exam Questions till the May 2023 CA-Inter Exam with suggested answers for Part II (Descriptive Questions)
  • Additional Questions for Practice from RTPs and MTPs of ICAI | May 2023
• [Topic-wise Questions] Coverage of questions on every topic for easy understanding
• [870+ Questions & Case Studies] including 350+ objective questions with hints for self-practice
  • Detailed answers are provided in the 12^th Edition of Taxmann’s CRACKER cum Exam Guide for Auditing & Assurance for CA-Intermediate
• [Graphical Chapter-wise Marks Distribution] for past exams for each Chapter from May 2018 onwards
• [Student-Oriented Book] The authors have developed this book keeping in mind the following factors:
  • Interaction of the authors with their 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

The contents of this book are as follows:

• Nature, Object and Scope of Audit
• Audit Strategy, Audit Planning & Audit Programme
• Audit Documentation and Audit Evidence
• Risk Assessment and Internal Control
• Fraud and Responsibilities of the Author
• Audit in an Automated Environment
• Audit Sampling
• Analytical Procedures
• Audit of Items of Financial Statements
• Company Audit
• Audit Reports
• Audit of Banks
• Audit of Different Types of Entities