CA Final Audit Study Material By CA Pankaj Garg for Nov 26

The Present Publication is the 17^th Edition, authored by CA. Pankaj Garg, with the following noteworthy features:

• [Strictly as per ICAI New Syllabus] Entire content is designed and arranged in accordance with the latest CA Final syllabus structure
• [Student-friendly Presentation] Concepts are explained in a manner suitable for first-time learning, not assuming professional knowledge
• [Exam-oriented Coverage] Emphasis on definitions, classifications, procedures, comparisons, and structured explanations expected in CA Final answers
• [Updated Law & Standards] Incorporates all relevant amendments in:
  • Standards on Auditing
  • Quality Control/Quality Management Standards
  • Code of Ethics
  • Engagement Standards
  • Company Law and allied regulations (up to 31-12-2025)
• [Extensive Tabular Format] Complex standards and concepts are broken into tables for easy understanding, memory retention, and quick revision

The coverage is divided into 19 comprehensive chapters, each addressing critical aspects of auditing and professional practice:

• Quality Control (QC) – SQC 1 & SA 220, Peer Review Board, QRB, NFRA
• General Auditing Principles & Auditor Responsibilities
• Audit Planning, Strategy & Execution
• Materiality, Risk Assessment & Internal Control
• Audit Evidence – Techniques & Documentation
• Completion & Review – Subsequent Events & Going Concern
• Reporting – Audit Reports & Modifications
• Specialised Areas – Government, NGO, Environment & CSR Audits
• Related Services – Review, Agreed Procedures & Compilations
• Review of Financial Information
• Prospective Financial Information & Other Assurance Services
• Digital Auditing and Assurance – Data Analytics, AI, Blockchain Audits
• Group Audits – Component Auditors & Consolidation
  • Audit of Banks
  • Audit of Non-Banking Financial Companies
• Audit of Public Sector Undertakings
• Internal Audit & Operational Controls
• Due Diligence, Investigation & Forensic Accounting
• SDG and ESG Assurance
• Professional Ethics and Liabilities of Auditors – Code of Ethics, Schedules of CA Act, UDIN, Networking & Disciplinary Mechanism