his book covers all past exam questions & detailed answers for the CA-Final exam by ICAI. It covers past exam questions, including the CA-Final May 2023 exam and RTPs & MTPs of ICAI. It also incorporates 800+ questions, case studies, MCQs, etc., with complete answers.

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
• Specialised 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