Taxmann's CA Final Advanced Auditing Assurance & Professional Ethics (Audit) | CRACKER by Pankaj Garg

Advanced Auditing, Assurance & Professional Ethics (AAAPE/Audit) | CRACKER | CA Final – Paper 3

Advanced Auditing, Assurance & Professional Ethics (AAAPE/Audit) | CRACKER is a two-volume, exam-ready practice compendium for CA Final – Paper 3 under the New Syllabus, updated till 30-09-2025. It integrates ICAI Study Material, BOS Knowledge Portal, RTPs & MTPs (up to Sept. 2025), organised chapter-wise and attempt-wise. Answers are drafted in crisp, point-wise formats aligned with the latest Code of Ethics, Engagement & Quality Control Standards, and sectoral regulations.

The Present Publication is the 17th Edition for Jan./May/Sept. 2026 Exams, authored by CA. Pankaj Garg.

Key Features

• [Latest Amendments Integrated] – Ethics, Quality Management/Engagement Standards, Company Law, Banking (SLR), NBFC (SBR) till 30-09-2025
• [Comprehensive Question Bank] – 760+ Descriptive Questions | 315 MCQs | 69 Integrated Case Scenarios
• [Attempt-wise & Chapter-wise Organisation]
• [ICAI-mapped Coverage] – Study Material, BOS Portal, RTPs & MTPs covered
• [Marks-trend Intelligence] – Chapter-wise marks distribution (2024–2025)
• [Presentation Focus] – Examiner-oriented, point-wise answers

Volume 1 – Descriptive Questions & Case Studies

• Quality Control
• General Auditing Principles & Auditor's Responsibilities
• Audit Planning, Strategy & Execution
• Materiality, Risk Assessment & Internal Control
• Audit Evidence
• Completion & Review
• Reporting
• Specialised Areas
• Audit-Related Services
• Review of Financial Information
• Prospective Financial Information & Other Assurance Services
• Digital Auditing & Assurance
• Group Audits
• Audit of Banks
• Audit of NBFCs
• Audit of PSUs
• Internal Audit
• Due Diligence, Investigation & Forensic Accounting
• SDG & ESG Assurance
• Professional Ethics & Liabilities of Auditors
• Solved Paper – Sept. 2025 (Descriptive)

Volume 2 – MCQs & Integrated Case Scenarios

• Part A – General MCQs
• Part B – Integrated Case Scenarios
• Solved Paper – Sept. 2025 (MCQs & Case Scenarios)

Structure of the Book

Dual-volume Design

• Vol. 1 – Descriptive (Chapter-wise & Attempt-wise)
• Vol. 2 – MCQs & Case Scenarios

Attempt-wise Sequencing

• May/Nov 2024 Attempts
• May/Sept 2025 Attempts

Trend-led Planning

• Descriptive Trends – Reporting, Professional Ethics, Quality Control, Digital Auditing
• MCQ Trends – Reporting, Ethics, Audit Planning, Audit Evidence, Banks/NBFC, Group Audits, ESG/SDG

ICAI-source Mapping

• ICAI Study Material
• BOS Knowledge Portal
• RTPs & MTPs (up to Sept. 2025)