View Contents: Auditing & Ethics.pdf

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:
• 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