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

The Present Publication is the 13th Edition & amended up to 31st 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:

o Code of Ethics

o Engagement and Quality Control Standards

o 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:

o Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations

o Shaped by the authors' experience of teaching the subject matter at different levels

o 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