# Referencer for Quick Revision - Advanced Auditing Assurance & Professional Ethics Book for CA Final by CA Pankaj Garg

_Referencer for Quick Revision – Advanced Auditing, Assurance & Professional Ethics (Auditing)_ is a visual, chart-based revision guide designed for CA Final – Group I | Paper 3. This Edition delivers a complete revision capsule of the ICAI syllabus—condensed into colour-coded charts, logical flow diagrams, and tabular summaries. The book transforms complex standards and ethical frameworks into a systematic visual referencer, covering auditing standards (_SAs 200–720 series_), quality management standards (_SQC 1, SA 220_), professional ethics & liabilities, and company law audit reporting requirements (_CARO 2020, Sec. 143(3), etc._), updated up to 31st October 2025. With 135+ full-colour charts and tables spread across 19 chapters, this Referencer enables full-subject recall within 15 hours, making it indispensable for last-minute preparation.

The Present Publication is the 8th Edition for the Jan./May/Sept. 2026 Exams. This book is authored by CA. Pankaj Garg, with the following noteworthy features:

-   \[**135+ Charts & Tables Across 19 Chapters**\] Each chart summarises one standard, concept, or reporting area for rapid visual recall
-   \[**Exam Speed**\] Full-subject revision in just 12–15 hours, ideal for the 1–2 day revision window before exams
-   \[**Structure**\] SA-wise | Standard-wise | Topic-wise, following ICAI's logical progression from planning to reporting
-   \[**Colour-coded Presentation**\]

-   _Blue_ – Principles & Concepts
-   _Yellow_ – Amendments & Changes
-   _Red_ – Practical Notes & Exceptions
-   _Green_ – Diagrams & Definitions

-   \[**Cross-linked Learning**\] Every chart cross-references related SAs, SRSs, and Company Law provisions
-   \[**Notes Pages**\] after each section for personalised annotations and quick formulas
-   \[**Fully Updated till 31st October 2025**\] including:

-   Revised Code of Ethics (2020 & 2023)
-   CARO 2020, Rule 11, and Sec. 143(3) reporting
-   Digital Audit Trail, Forensic & ESG Assurance updates

The Referencer follows a chapter-wise structure aligned with ICAI's syllabus, incorporating auditing standards, company law provisions, and ethics:

-   **_Chapter 1 – Quality Control_**

-   Approx. 5 Charts
-   Coverage:

-   SQC 1 – System of Quality Control
-   SA 220 – Quality Control for an Audit of Financial Statements
-   Peer Review Board (PRB) & Quality Review Board (QRB)
-   NFRA Framework & Oversight

-   **_Chapter 2 – General Auditing Principles & Responsibilities_**

-   Approx. 7 Charts
-   Coverage:

-   SA 240 – Auditor's Responsibility relating to Fraud
-   SA 250 – Consideration of Laws & Regulations
-   SA 260 – Communication with TCWG
-   SA 299 – Joint Audit
-   SA 402 – Service Organisations

-   **_Chapter 3 – Audit Planning, Strategy & Execution_**

-   Approx. 9 Charts
-   Coverage:

-   SA 300 series – Planning, Strategy, and Execution
-   SA 540 – Auditing Accounting Estimates
-   SA 610 – Using Work of Internal Auditors
-   SA 620 – Using Work of Auditor's Expert

-   **_Chapter 4 – Materiality, Risk Assessment & Internal Control_**

-   Approx. 10 Charts
-   Coverage:

-   SA 315 – Identifying & Assessing Risks
-   SA 330 – Responding to Assessed Risks
-   SA 265 – Communicating Deficiencies in IC
-   Internal Check & Control Techniques
-   Control Frameworks – COSO & COBIT

-   **_Chapter 5 – Audit Evidence_**

-   Approx. 7 Charts
-   Coverage:

-   SA 500 – Audit Evidence
-   SA 505 – External Confirmations
-   SA 510 – Opening Balances
-   SA 530 – Sampling
-   SA 550 – Related Parties
-   SA 580 – Written Representations

-   **_Chapter 6 – Completion & Review_**

-   Approx. 3 Charts
-   Coverage:

-   SA 560 – Subsequent Events
-   SA 570 – Going Concern
-   SA 580 – Written Representations (Wrap-up Stage)

-   **_Chapter 7 – Reporting_**

-   Approx. 12 Charts
-   Coverage:

-   SA 700 – Forming an Opinion
-   SA 701 – Key Audit Matters
-   SA 705 – Modified Opinions
-   SA 706 – EOM & OM Paragraphs
-   SA 710 – Comparative Information
-   SA 720 – Other Information
-   CARO 2020 & Sec. 143(3) Reporting
-   Certificates & Legal Reporting

-   **_Chapter 8 – Specialised Areas_**

-   Approx. 8 Charts
-   Coverage:

-   SA 800 – Special Purpose Frameworks
-   SA 805 – Single Financial Statements
-   SA 810 – Summary Financial Statements (SFS)

-   **_Chapter 9 – Related Services_**

-   Approx. 2 Charts
-   Coverage:

-   SRS 4400 – Agreed-Upon Procedures
-   SRS 4410 – Compilation Engagements

-   **_Chapter 10 – Review Engagements_**

-   Approx. 2 Charts
-   Coverage:

-   SRE 2400 – Review of Historical F.S.
-   SRE 2410 – Review of Interim F.S.

-   **_Chapter 11 – Other Assurance Services (ESG, P&E)_**

-   Approx. 3 Charts
-   Coverage:

-   SAE 3400 – Prospective Financial Information
-   ESG & Sustainability Assurance Principles

-   **_Chapter 12 – Digital Auditing & Data Analytics_**

-   Approx. 2 Charts
-   Coverage:

-   Audit Automation & Data Analytics
-   Digital Evidence, Audit Trail & IT-based Controls

-   **_Chapters 13–19 – Special Audits & Professional Ethics_**

-   Approx. 77 Charts
-   Coverage:

-   Sectoral Audits – Banks, Insurance, PSUs, NBFCs, LLPs
-   Special Assignments – Due Diligence, Investigation, Forensic Accounting
-   Professional Standards – Peer Review, Disciplinary Mechanism, Council Guidelines
-   Ethics – Integrity, Objectivity, Confidentiality, Professional Behaviour

The structure of this book is as follows:

-   **_Modular Presentation_** – Each chapter corresponds to one standard or theme with visual mapping
-   **_Flowchart Layout_** – Logical sequencing from Audit Planning → Execution → Reporting → Ethics
-   **_Notes Sections_** – Every major topic ends with lined note pages for self-annotation and formula retention
-   **_Colour Key_** – Red for alerts, Yellow for amendments, Blue for core principles, and Green for applications
-   **_Visual Integration_** – Includes graphics for COSO Cube, Risk–Control matrix, Audit Reporting structure, and Fraud Triangle
-   **_Cross-referenced Learning_** – Each chart indicates related SAs, SRSs, or company law sections

## Details

- **Price:** 555.0 INR
- **Vendor:** Taxmann
- **Tags:** CA Final New Syllabus Books, Commerce Books

## Variants

| Variant | Price | Available |
|---------|-------|-----------|
| Default Title | 555.00 INR | In stock |

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> Updated: 2026-10-24