Auditing & Ethics book for CA Inter by CA Pankaj Garg.

This book is prepared exclusively for the New Syllabus of the Intermediate Level of Chartered Accountancy Examination requirement.

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

• [Updated with all Relevant Amendments] such as:
• Code of Ethics
• Engagement and Quality Control Standards
• Company Law, etc.
• [Tabular Presentation] of the subject matter
• [Simple & Concise Language] for easy understanding
• [Points to Remember] Bulleted 'points to remember' are given with various topics
• [Student-Oriented Book] The author has developed this book keeping in mind the following factors:
• Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations
• Shaped by the authors' experience of teaching the subject matter at different levels
• Reactions and responses of students have also been incorporated at different places in the book

The contents of this book are as follows:

• Nature, Object and Scope of Audit
• Audit Strategy, Audit Planning & Audit Programme
• Risk Assessment and Internal Control
• Fraud and Responsibilities of the Author
• Audit Evidence
• Audit of Items of Financial Statements
• Audit Documentation
• Completion and Review
• Audit Reports
• Special Features of Audit of Different Types of Entities
• Audit of Banks
• Ethics and Terms of Audit Engagements