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 31^st 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 8^th 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 31^st 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