Advanced Auditing, Assurance and Professional Ethics (for May 2025 onwards Examination)

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Description
This Updated Edition of Padhuka's Practical Learning Series - Advanced Auditing, Assurance and Professional Ethics For CA Final (New Syllabus) comes to you with the following special
features:
• Complete coverage of New Syllabus of ICAI for CA Final
• Refreshing Format and Style of Presentation.
• Re-engineering of Topics Arrangement to suit more effective learning.
• All Recent Disciplinary Cases/ Ethics included.
• Past 60 Main Exams and RTP covered including solutions to Latest Exams.
• Complete discussion on All the Engagement Standards including Standards on Auditing.
•Use of Tables and Flowcharts for easy memory.
·Fast Track Referencer for Quick Revision and topic wise MCQ's for Practice.
•Single Tool for effective learning, and Exam Preparation
This Book has been crafted to help the students obtain a professional approach, with a specific exam orientation. Also, since the Student has to manage both practical training with exam preparation, care has been taken to present the information in a manner suitable to assimilate concepts and use them practically in the examination.
The Authors would like to highlight to Students, the need to prepare properly for the Final Exams, particularly for Advanced Auditing Paper, in which good marks can be scored with properly directed preparation and presentation.
The Authors express their gratitude to The Institute of Chartered Accountants of India for granting permission to use questions from Previous Examinations and Revision Test Papers (RTP).
Many thanks to the Users of our Padhuka's Books for their positive feedback, which reflects the benefits they have reaped from this Book, and also their keen interest to reciprocate with constructiv suggestions.
The Authors also thank the efforts and co-operation of the various Service Providers in bringing of this Edition including the support of the Publishers, in quickly getting this Book in the current form.
Valuable Suggestions and Constructive Feedback from Users would be highly appreciated, grateful acknowledged and suitably incorporated.
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Table of Contents
Part A. Auditing Aspects
1 Auditing under Digital Environment
2 Audit of Consolidated Financial Statements
3 Audit of Banks
4 Audit of NBFCsLO
5 Audit of Public Sector Undertakings
6 Internal Audit
7 Investigation & Forensic Audit
8 Business Responsibility & Sustainable Reporting (BRSR)
9 CA Act & Professional Ethics
10 Review by Authorities (PRB, QRB, NFRA)
11Company Audit - Audit Reports (including CARO)
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Author Details
Shri G Sekar is a graduate in commerce and a fellow member of the Institute of Chartered Accountants of India. He is a rank-holder and Gold Medallist in the graduation examinations. His areas of specialization include Direct Taxation, Indirect Taxation, Systems Audit, Accounting Standards and Government Accounting. He is a faculty member on Taxation, at Institute of Chartered Accountants of India and its Branches. He is also a visiting faculty on the subject in management and professional institutes including Regional Training Institute of Southern Region - C & AG. He has been regularly presenting papers on Direct and Indirect Taxation and Accounting Standards at conferences organised by various institutions. His articles on Direct and Indirect Taxation have been published in law journals.