This book has been meticulously prepared to meet the specific requirements of the New Syllabus for the Intermediate Level of the Chartered Accountancy Examination.

The Present Publication, now in its 14th Edition, has been thoroughly revised and updated as of 30th September 2024 and is tailored for the CA-Inter | New Syllabus | Jan./May/Sep. 2025 Exams. Authored by Pankaj Garg, this edition comes with several distinct features that make it an indispensable resource for students:

• [Strict Adherence to ICAI’s New Syllabus] The content is structured to follow the New Syllabus of the Institute of Chartered Accountants of India (ICAI) to ensure students are thoroughly prepared
• [Updated with All Relevant Amendments] This edition incorporates all the key amendments and updates, including:
  • Code of Ethics
  • Engagement and Quality Control Standards
  • Company Law
  • Other relevant changes
• [Tabular Presentation] The subject matter is presented in an organised and easy-to-navigate tabular format, making it easier for students to grasp complex concepts and find critical information
• [Simple & Concise Language] The use of clear and concise language ensures that students can understand even the most challenging topics without unnecessary complexity
• [Points to Remember] Bullet points summarising key concepts are included across various topics to help students retain important information and revise more efficiently
• [Student-Oriented Book] This book has been crafted with a strong focus on the needs of students, shaped by the author’s interactions and teaching experience, and refined based on the feedback and challenges students face during examinations. Key factors that influenced its development include:
  • Insights gained from the author’s direct interactions with students, primarily focusing on areas where students typically struggle during exams
  • The author’s extensive experience teaching the subject across different levels, ensures comprehensive coverage and clarity
  • Feedback and reactions from students have been incorporated at several points, further enhancing the book’s utility

The contents of this book are as follows:

• Nature, Object and Scope of Audit
• Audit Strategy, Audit Planning & Audit Programme
• Risk Assessment and Internal Control
• Audit Evidence
• Audit of Items of Financial Statements
• Audit Documentation
• Completion and Review
• Audit Reports
• Special Features of Audit of Different Types of Entities
• Audit of Banks
• Ethics and Terms of Audit Engagements

About the author

Pankaj Garg is a Chartered Accountant, Company Secretary and Cost Accountant. He is an All India Topper of ICAI Examinations, Kolkata. He has also been awarded Gold Medal by the Institute of Cost Accountants of India, Kolkata.

He possesses vast experience of teaching to students of CA Intermediate and Final.

He is providing his classes in Pen Drive and Google Drive through the online platform of “ALT Classes”. He is associated with Aldine Ventures (Pvt.) Ltd. (Aldine CA) since 2014 to provide live online classes. He is also associated with Prepladder (Pvt.) Ltd. to provide his classes through Mobile Application (OnePrep).

He has authored several books for CA-Intermediate and CA-Final for Taxmann Publications and is very much appreciated by the students due to tabular presentations, concise and straightforward language, flowcharts and coverage of examinations asked in RTPs, MTPs and past examinations.