This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. It includes past exam questions and detailed point-wise answers, strictly following the ICAI syllabus.

The Present Publication is the 14^th Edition & amended up to 30^th April 2024 for CA-Final | New Syllabus | Nov. 2024/May 2025 Exams. This book is authored by Pankaj Garg, with the following noteworthy features:

• Strictly adheres to the New Syllabus of ICAI
• [Most Updated & Amended] This book is updated & amended as per the following:
  • Code of Ethics
  • Engagement and Quality Control Standards
  • Company Law
  • Others
• Coverage includes:
  • Past Exam Questions till the May 2024 Exam
  • RTPs and MTPs of ICAI till the May 2024 Exam
  • 580+ Descriptive Questions
• [Topic-wise and Attempt-wise Coverage of Questions] on every topic
• [Detailed Point-wise Answers] for easy learning

The detailed contents of the book are as follows:

• Quality Control
• General Auditing Principles & Auditor Responsibilities
• Audit Planning, Strategy and Execution
• Materiality, Risk Assessment & Internal Control
• Audit Evidence
• Completion and Review
• Reporting
• Specialised Areas
• 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