Auditing & Ethics Class Notes for CA Inter by CA Pankaj Garg

This visually captivating and content-rich book is tailored exclusively for students preparing for the Intermediate Level of the Chartered Accountancy Examination. It is designed to help aspirants master the subject of Auditing, focusing on ease of understanding, quick revision, and exam-oriented content.

The Present Publication is the Latest Edition for the CA Inter | New Syllabus | Jan./May/Sept. 2025 Exams. This book is authored by Pankaj Garg, with the following noteworthy features:

• [Premium Glossy Paper with Multi-Coloured Layout] The book is printed on high-quality glossy paper, enhancing the aesthetic appeal and making it highly durable for long-term use. The multi-coloured layout helps segment the content and creates a visually engaging reading experience. The vibrant colour coding helps students differentiate between important concepts, highlighted points, and detailed explanations
• [Font-Focused for Improved Readability] The book's carefully selected font style and size are optimised for prolonged study sessions. The clear and legible font ensures that even dense technical material is presented in an easily readable format, reducing eye strain and enhancing focus on critical content
• [Concise and to-the-Point Language] Each topic is articulated clearly and concisely, ensuring students can swiftly grasp even the most complex auditing concepts. The focus is on short, crisp sentences that communicate key points without overwhelming the reader with unnecessary details
• [Structured Presentation for Enhanced Learning] The book uses a highly structured approach to present the subject matter. Each section is logically organised into manageable segments, allowing students to build their understanding progressively. The use of yellow points for standard concepts and red points for high-priority content ensures that key areas are instantly recognisable for revision purposes
• [Point-wise Format for Efficient Retention] The book's point-wise format breaks down complex topics into easily digestible pieces. This format is designed to improve retention and facilitate quick reference during revision. By focusing on key bullet points, students can revisit essential information without sifting through long paragraphs
• [Flowcharts and Visual Aids for Conceptual Clarity] The book includes flowcharts, diagrams, and colour-coded sections that simplify difficult topics and illustrate key processes to aid conceptual understanding. These visual aids provide clarity on intricate topics, helping students build a more robust conceptual foundation
• [Multi-Coloured Highlights]
• Yellow Points – These indicate essential concepts that form the foundation of auditing principles, enabling students to identify and focus on core topics
• Red Points – These points emphasise critical areas of the syllabus, drawing attention to high-priority topics that require deeper understanding for exam preparation

The contents of the book are as follows:

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