Audit Notes (Advanced Auditing Assurance & Professional Ethics) Book for CA Final by CA Pankaj Garg.

This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. This book aims at covering the subject of Audit (CA Final) in the following manner:

• Exhaustive
• Understandable
• Easy-to-Learn

The Present Publication is the 2^nd Edition and has been amended up to 31^st October 2023 for CA Final | New Syllabus | May 2024 Exams. This book is authored by Pankaj Garg, with the following noteworthy features:

• As per the New Scheme of ICAI
• [Comprehensive Syllabus Coverage] for mastery of CA Final – Audit
• [Summarised Notes Format] is used throughout the book to present the subject matter
• [Simple & Concise Language] is used throughout the text to make it more understandable
• [Point-wise Content] for improved memory retention
• [Flowcharts] to enable thorough conceptual understanding
• Multi-Coloured Book

The contents of the book are as follows:

• Quality Control (QC)
• General Auditing Principles & Auditor Responsibilities
• Audit Planning, Strategy and Execution
• Materiality, Risk Assessment and Internal Group
• Audit Evidence
• Completion and Review
• Reporting
• Specialised Areas
• Audit-Related Services
• Review of Financial Information
• Prospective Financial Information and Other Assurance Services
• Digital Auditing and Assurance
• Group Audit
• Audit of Banks
• Audit of NBFC
• Audit of Public Sector Undertakings
• Internal Audit
• Investigation, Due Diligence and Forensic Accounting
• SDG and ESG Assurance
• Professional Ethics and Liabilities of Auditors