A Handbook on Advanced Auditing, Assurance, and Professional Ethics | Main Book | CA Final, Group 1, Paper 3 New Syllabus | Applicable for May 2026, September 2026 and January 2027 Examination

This main textbook provides a comprehensive and structured treatment of Advanced Auditing, Assurance, and Professional Ethics as prescribed under the CA Final Group-1 Paper-3 new syllabus. It explains core auditing concepts, assurance engagements, and ethical standards in a systematic manner, aligned with the latest ICAI examination pattern. The book is designed to build conceptual clarity while supporting exam-oriented preparation for upcoming CA Final attempts.

Key Features:

• Complete coverage of CA Final Group-1 Paper-3 (New Syllabus)
• Updated content applicable for May 2026, September 2026, and January 2027 exams
• Clear explanation of advanced auditing and assurance concepts
• Detailed treatment of professional ethics and standards
• Structured presentation for conceptual understanding
• Exam-focused approach aligned with ICAI requirements

This book is ideal for CA Final students preparing under the new syllabus, faculty members teaching advanced auditing and ethics, and aspirants who require a strong conceptual foundation supported by structured and exam-relevant content.

1. Quality Control
2. General Auditing Principles
3. Audit Planning, Strategy & Execution
4. Materiality, Risk Assessment & Internal Controls
4A. Internal Financial Controls
5. Audit Evidence
6. Completion & Review (SA 560, SA 570, SA 580)
7. Reporting (SA 700, SA 701, SA 705, SA 706, SA 710, SA 720)
7A. CARO 2020
7B. Reporting on Fraud under Section 143
7C. Duties of Auditors
8. Specialised Areas
9. Related Services
10. Review of Financial Information
11. Prospective Financial Information
12. Digital Audit
13. Group Audits
14. NBFC
14A. Bank Audit
15. Audit of PSU
16. Internal Audit
17. Investigation & Due Diligence
17A. Forensic Accounting
18. Sustainable Development Goals, Social & Governance
19. Code of Ethics