This book is prepared exclusively for the Final Level of the Chartered Accountancy Examination. It covers the new syllabus set by ICAI. It provides multiple-choice questions (MCQs) and case studies for audit, organised in a chapter-wise format.

The Present Publication is the 9th Edition, updated and amended up to April 30, 2024, for the CA-Final | New Syllabus | November 2024 Exams. Authored by CA Pankaj Garg, it offers the following key features:

• Strictly as per the New Syllabus of ICAI
• [Chapter-wise Individual MCQs and Case Studies], including:
  • 200 Individual MCQs
  • 40+ Case Studies
• [Separate Section in Each Chapter for MCQs], featuring:
  • RTPs & MTPs of ICAI
  • Sample Questions of ICAI
  • Past Exam Questions (Memory-Based) of ICAI
• [Most Updated & Amended] The content is current and revised as of April 30, 2024

The contents of the book are as follows:

• Quality Control
• General Auditing Principles & Auditor Responsibilities
• Auditing Planning, Strategy and Execution
• Materiality, Risk Assessment and 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
• Miscellaneous Topics