This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.

The Present Publication is the 13th Edition & amended up to 31st July 2023 for CA-Final | New Syllabus | May/Nov. 2024 Exams. This book is authored by Pankaj Garg, with the following noteworthy features:

Strictly Designed and Prepared as per the New Syllabus of ICAI

[800+ Questions, Case Studies, etc.] with detailed answers are provided for self-practice, which includes:

   570+ Descriptive Questions

   4 Comprehensive Case Studies

   200+ Multiple Choice Questions (MCQs)

   25+ Integrated Case Scenario

Coverage of this book includes:

Past Exam Questions till May 2023 Exam under Old Syllabus

Questions from RTPs and MTPs of ICAI under Old Syllabus

[Point-wise Answers] for easy learning

[Most Updated & Amended] This book is updated & amended as per the following:

Code of Ethics

Quality Control and Engagement Standards

Company Law

Others

The detailed contents of the book are as follows:

Quality Control

General Auditing Principles & Auditor Responsibilities

Audit Planning, Strategy and Execution

Materiality, Risk Assessment & Internal Control

Audit Evidence

Completion and Review

Reporting

Specialized Areas

Audit-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