Taxmann's CA Final Referencer for Quick Revision | Advanced Auditing Assurance & Professional Ethics (Audit) by Pankaj Garg

Referencer for Quick Revision – Advanced Auditing, Assurance & Professional Ethics | CA Final – Group I | Paper 3

Referencer for Quick Revision – Advanced Auditing, Assurance & Professional Ethics (Auditing) is a visual, chart-based revision guide designed for CA Final – Group I | Paper 3. This Edition delivers a complete revision capsule of the ICAI syllabus—condensed into colour-coded charts, logical flow diagrams, and tabular summaries. The book covers auditing standards (SAs 200–720 series), quality management standards (SQC 1, SA 220), professional ethics & liabilities, and company law audit reporting requirements (CARO 2020, Sec. 143(3), etc.), updated up to 31st October 2025. With 135+ full-colour charts and tables spread across 19 chapters, this Referencer enables full-subject recall within 15 hours.

The Present Publication is the 8th Edition for the Jan./May/Sept. 2026 Exams, authored by CA. Pankaj Garg.

Key Features

• [135+ Charts & Tables Across 19 Chapters]
• [Exam Speed – 12–15 Hour Full Revision]
• [SA-wise | Standard-wise | Topic-wise Structure]
• [Colour-coded Presentation – Blue, Yellow, Red, Green]
• [Cross-linked Learning]
• [Notes Pages for Personalised Annotations]
• [Fully Updated till 31st October 2025]

Chapter-wise Coverage

Chapter 1 – Quality Control

• SQC 1
• SA 220
• PRB & QRB
• NFRA Framework

Chapter 2 – General Auditing Principles & Responsibilities

• SA 240
• SA 250
• SA 260
• SA 299
• SA 402

Chapter 3 – Audit Planning, Strategy & Execution

• SA 300 Series
• SA 540
• SA 610
• SA 620

Chapter 4 – Materiality, Risk Assessment & Internal Control

• SA 315
• SA 330
• SA 265
• COSO & COBIT

Chapter 5 – Audit Evidence

• SA 500
• SA 505
• SA 510
• SA 530
• SA 550
• SA 580

Chapter 6 – Completion & Review

• SA 560
• SA 570
• SA 580

Chapter 7 – Reporting

• SA 700
• SA 701
• SA 705
• SA 706
• SA 710
• SA 720
• CARO 2020 & Sec. 143(3)

Chapter 8 – Specialised Areas

• SA 800
• SA 805
• SA 810

Chapter 9 – Related Services

• SRS 4400
• SRS 4410

Chapter 10 – Review Engagements

• SRE 2400
• SRE 2410

Chapter 11 – Other Assurance Services

• SAE 3400
• ESG & Sustainability Assurance

Chapter 12 – Digital Auditing & Data Analytics

• Audit Automation
• Digital Evidence & Audit Trail

Chapters 13–19 – Special Audits & Professional Ethics

• Sectoral Audits – Banks, Insurance, PSUs, NBFCs, LLPs
• Due Diligence, Investigation, Forensic Accounting
• Peer Review & Disciplinary Mechanism
• Integrity, Objectivity, Confidentiality, Professional Behaviour

Structure of the Book

• Modular Presentation
• Flowchart Layout
• Notes Sections
• Colour Key System
• Visual Integration
• Cross-referenced Learning