Description: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 transforms complex standards and ethical frameworks into a systematic visual referencer, covering 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, making it indispensable for last-minute preparation. The Present Publication is the 8th Edition for the Jan./May/Sept. 2026 Exams. This book is authored by CA. Pankaj Garg, with the following noteworthy features: • [135+ Charts & Tables Across 19 Chapters] Each chart summarises one standard, concept, or reporting area for rapid visual recall • [Exam Speed] Full-subject revision in just 12–15 hours, ideal for the 1–2 day revision window before exams • [Structure] SA-wise | Standard-wise | Topic-wise, following ICAI's logical progression from planning to reporting • [Colour-coded Presentation] o Blue – Principles & Concepts o Yellow – Amendments & Changes o Red – Practical Notes & Exceptions o Green – Diagrams & Definitions • [Cross-linked Learning] Every chart cross-references related SAs, SRSs, and Company Law provisions • [Notes Pages] after each section for personalised annotations and quick formulas • [Fully Updated till 31st October 2025] including: o Revised Code of Ethics (2020 & 2023) o CARO 2020, Rule 11, and Sec. 143(3) reporting o Digital Audit Trail, Forensic & ESG Assurance updates The Referencer follows a chapter-wise structure aligned with ICAI's syllabus, incorporating auditing standards, company law provisions, and ethics: • Chapter 1 – Quality Control o Approx. 5 Charts o Coverage: § SQC 1 – System of Quality Control § SA 220 – Quality Control for an Audit of Financial Statements § Peer Review Board (PRB) & Quality Review Board (QRB) § NFRA Framework & Oversight • Chapter 2 – General Auditing Principles & Responsibilities o Approx. 7 Charts o Coverage: § SA 240 – Auditor's Responsibility relating to Fraud § SA 250 – Consideration of Laws & Regulations § SA 260 – Communication with TCWG § SA 299 – Joint Audit § SA 402 – Service Organisations • Chapter 3 – Audit Planning, Strategy & Execution o Approx. 9 Charts o Coverage: § SA 300 series – Planning, Strategy, and Execution § SA 540 – Auditing Accounting Estimates § SA 610 – Using Work of Internal Auditors § SA 620 – Using Work of Auditor's Expert • Chapter 4 – Materiality, Risk Assessment & Internal Control o Approx. 10 Charts o Coverage: § SA 315 – Identifying & Assessing Risks § SA 330 – Responding to Assessed Risks § SA 265 – Communicating Deficiencies in IC § Internal Check & Control Techniques § Control Frameworks – COSO & COBIT • Chapter 5 – Audit Evidence o Approx. 7 Charts o Coverage: § SA 500 – Audit Evidence § SA 505 – External Confirmations § SA 510 – Opening Balances § SA 530 – Sampling § SA 550 – Related Parties § SA 580 – Written Representations • Chapter 6 – Completion & Review o Approx. 3 Charts o Coverage: § SA 560 – Subsequent Events § SA 570 – Going Concern § SA 580 – Written Representations (Wrap-up Stage) • Chapter 7 – Reporting o Approx. 12 Charts o Coverage: § SA 700 – Forming an Opinion § SA 701 – Key Audit Matters § SA 705 – Modified Opinions § SA 706 – EOM & OM Paragraphs § SA 710 – Comparative Information § SA 720 – Other Information § CARO 2020 & Sec. 143(3) Reporting § Certificates & Legal Reporting • Chapter 8 – Specialised Areas o Approx. 8 Charts o Coverage: § SA 800 – Special Purpose Frameworks § SA 805 – Single Financial Statements § SA 810 – Summary Financial Statements (SFS) • Chapter 9 – Related Services o Approx. 2 Charts o Coverage: § SRS 4400 – Agreed-Upon Procedures § SRS 4410 – Compilation Engagements • Chapter 10 – Review Engagements o Approx. 2 Charts o Coverage: § SRE 2400 – Review of Historical F.S. § SRE 2410 – Review of Interim F.S. • Chapter 11 – Other Assurance Services (ESG, P&E) o Approx. 3 Charts o Coverage: § SAE 3400 – Prospective Financial Information § ESG & Sustainability Assurance Principles • Chapter 12 – Digital Auditing & Data Analytics o Approx. 2 Charts o Coverage: § Audit Automation & Data Analytics § Digital Evidence, Audit Trail & IT-based Controls • Chapters 13–19 – Special Audits & Professional Ethics o Approx. 77 Charts o Coverage: § Sectoral Audits – Banks, Insurance, PSUs, NBFCs, LLPs § Special Assignments – Due Diligence, Investigation, Forensic Accounting § Professional Standards – Peer Review, Disciplinary Mechanism, Council Guidelines § Ethics – Integrity, Objectivity, Confidentiality, Professional Behaviour The structure of this book is as follows: • Modular Presentation – Each chapter corresponds to one standard or theme with visual mapping • Flowchart Layout – Logical sequencing from Audit Planning → Execution → Reporting → Ethics • Notes Sections – Every major topic ends with lined note pages for self-annotation and formula retention • Colour Key – Red for alerts, Yellow for amendments, Blue for core principles, and Green for applications • Visual Integration – Includes graphics for COSO Cube, Risk–Control matrix, Audit Reporting structure, and Fraud Triangle • Cross-referenced Learning – Each chart indicates related SAs, SRSs, or company law sectionsWe have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Taxmann's Referencer for Quick Revision | Advanced Auditing Assurance & Professional Ethics (Paper 3 | Audit) – 135+ Charts for Syllabus Recall in 15 Hours for CA-Final | Jan./May/Sept. 2026 Exams. To get started finding Taxmann's Referencer for Quick Revision | Advanced Auditing Assurance & Professional Ethics (Paper 3 | Audit) – 135+ Charts for Syllabus Recall in 15 Hours for CA-Final | Jan./May/Sept. 2026 Exams, you are right to find our website which has a comprehensive collection of manuals listed. Our library is the biggest of these that have literally hundreds of thousands of different products represented.
Pages
12
Format
PDF, EPUB & Kindle Edition
Publisher
Taxmann Publications Private Limited
Release
2025
ISBN
9789371261258
Taxmann's Referencer for Quick Revision | Advanced Auditing Assurance & Professional Ethics (Paper 3 | Audit) – 135+ Charts for Syllabus Recall in 15 Hours for CA-Final | Jan./May/Sept. 2026 Exams
Description: 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 transforms complex standards and ethical frameworks into a systematic visual referencer, covering 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, making it indispensable for last-minute preparation. The Present Publication is the 8th Edition for the Jan./May/Sept. 2026 Exams. This book is authored by CA. Pankaj Garg, with the following noteworthy features: • [135+ Charts & Tables Across 19 Chapters] Each chart summarises one standard, concept, or reporting area for rapid visual recall • [Exam Speed] Full-subject revision in just 12–15 hours, ideal for the 1–2 day revision window before exams • [Structure] SA-wise | Standard-wise | Topic-wise, following ICAI's logical progression from planning to reporting • [Colour-coded Presentation] o Blue – Principles & Concepts o Yellow – Amendments & Changes o Red – Practical Notes & Exceptions o Green – Diagrams & Definitions • [Cross-linked Learning] Every chart cross-references related SAs, SRSs, and Company Law provisions • [Notes Pages] after each section for personalised annotations and quick formulas • [Fully Updated till 31st October 2025] including: o Revised Code of Ethics (2020 & 2023) o CARO 2020, Rule 11, and Sec. 143(3) reporting o Digital Audit Trail, Forensic & ESG Assurance updates The Referencer follows a chapter-wise structure aligned with ICAI's syllabus, incorporating auditing standards, company law provisions, and ethics: • Chapter 1 – Quality Control o Approx. 5 Charts o Coverage: § SQC 1 – System of Quality Control § SA 220 – Quality Control for an Audit of Financial Statements § Peer Review Board (PRB) & Quality Review Board (QRB) § NFRA Framework & Oversight • Chapter 2 – General Auditing Principles & Responsibilities o Approx. 7 Charts o Coverage: § SA 240 – Auditor's Responsibility relating to Fraud § SA 250 – Consideration of Laws & Regulations § SA 260 – Communication with TCWG § SA 299 – Joint Audit § SA 402 – Service Organisations • Chapter 3 – Audit Planning, Strategy & Execution o Approx. 9 Charts o Coverage: § SA 300 series – Planning, Strategy, and Execution § SA 540 – Auditing Accounting Estimates § SA 610 – Using Work of Internal Auditors § SA 620 – Using Work of Auditor's Expert • Chapter 4 – Materiality, Risk Assessment & Internal Control o Approx. 10 Charts o Coverage: § SA 315 – Identifying & Assessing Risks § SA 330 – Responding to Assessed Risks § SA 265 – Communicating Deficiencies in IC § Internal Check & Control Techniques § Control Frameworks – COSO & COBIT • Chapter 5 – Audit Evidence o Approx. 7 Charts o Coverage: § SA 500 – Audit Evidence § SA 505 – External Confirmations § SA 510 – Opening Balances § SA 530 – Sampling § SA 550 – Related Parties § SA 580 – Written Representations • Chapter 6 – Completion & Review o Approx. 3 Charts o Coverage: § SA 560 – Subsequent Events § SA 570 – Going Concern § SA 580 – Written Representations (Wrap-up Stage) • Chapter 7 – Reporting o Approx. 12 Charts o Coverage: § SA 700 – Forming an Opinion § SA 701 – Key Audit Matters § SA 705 – Modified Opinions § SA 706 – EOM & OM Paragraphs § SA 710 – Comparative Information § SA 720 – Other Information § CARO 2020 & Sec. 143(3) Reporting § Certificates & Legal Reporting • Chapter 8 – Specialised Areas o Approx. 8 Charts o Coverage: § SA 800 – Special Purpose Frameworks § SA 805 – Single Financial Statements § SA 810 – Summary Financial Statements (SFS) • Chapter 9 – Related Services o Approx. 2 Charts o Coverage: § SRS 4400 – Agreed-Upon Procedures § SRS 4410 – Compilation Engagements • Chapter 10 – Review Engagements o Approx. 2 Charts o Coverage: § SRE 2400 – Review of Historical F.S. § SRE 2410 – Review of Interim F.S. • Chapter 11 – Other Assurance Services (ESG, P&E) o Approx. 3 Charts o Coverage: § SAE 3400 – Prospective Financial Information § ESG & Sustainability Assurance Principles • Chapter 12 – Digital Auditing & Data Analytics o Approx. 2 Charts o Coverage: § Audit Automation & Data Analytics § Digital Evidence, Audit Trail & IT-based Controls • Chapters 13–19 – Special Audits & Professional Ethics o Approx. 77 Charts o Coverage: § Sectoral Audits – Banks, Insurance, PSUs, NBFCs, LLPs § Special Assignments – Due Diligence, Investigation, Forensic Accounting § Professional Standards – Peer Review, Disciplinary Mechanism, Council Guidelines § Ethics – Integrity, Objectivity, Confidentiality, Professional Behaviour The structure of this book is as follows: • Modular Presentation – Each chapter corresponds to one standard or theme with visual mapping • Flowchart Layout – Logical sequencing from Audit Planning → Execution → Reporting → Ethics • Notes Sections – Every major topic ends with lined note pages for self-annotation and formula retention • Colour Key – Red for alerts, Yellow for amendments, Blue for core principles, and Green for applications • Visual Integration – Includes graphics for COSO Cube, Risk–Control matrix, Audit Reporting structure, and Fraud Triangle • Cross-referenced Learning – Each chart indicates related SAs, SRSs, or company law sectionsWe have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Taxmann's Referencer for Quick Revision | Advanced Auditing Assurance & Professional Ethics (Paper 3 | Audit) – 135+ Charts for Syllabus Recall in 15 Hours for CA-Final | Jan./May/Sept. 2026 Exams. To get started finding Taxmann's Referencer for Quick Revision | Advanced Auditing Assurance & Professional Ethics (Paper 3 | Audit) – 135+ Charts for Syllabus Recall in 15 Hours for CA-Final | Jan./May/Sept. 2026 Exams, you are right to find our website which has a comprehensive collection of manuals listed. Our library is the biggest of these that have literally hundreds of thousands of different products represented.