Practical Learning Series — Advanced Auditing, Assurance and Professional Ethics (CA FINAL)

Advanced Auditing, Assurance & Professional Ethics, authored by CA G. Sekar and CA R.S. Balaji, is a comprehensive and exam-oriented study resource designed specifically for CA Final students under the new ICAI syllabus. This 3rd Edition (April 2026), published as part of the Practical Learning Series, is tailored for students appearing in the May 2026, September 2026, and January 2027 examinations.

The book provides complete and structured coverage of Advanced Auditing, Assurance & Professional Ethics, helping students build conceptual clarity, practical understanding, and confidence for examination-oriented preparation. The content is presented in a student-friendly and systematically organised format, making complex auditing concepts easier to understand and revise.

A key strength of this edition is its refreshed presentation style and re-engineered topic arrangement for more effective learning. The book incorporates the latest amendments, ICAI-relevant updates, MCQs, tables, flowcharts, and solved examination questions, making it suitable for both detailed study and quick revision.

The book covers major areas of the CA Final Advanced Auditing, Assurance & Professional Ethics syllabus, including:

• Standards on Auditing and Engagement Standards
• Audit Planning, Risk Assessment, and Audit Procedures
• Audit of Different Types of Entities and Special Audits
• Professional Ethics and Code of Conduct
• Company Audit and Related Regulatory Requirements
• Audit Reports, Reporting Frameworks, and Assurance Engagements
• Peer Review, Quality Control, and Professional Responsibilities
• Current Disciplinary Cases and Ethics-based Practical Issues
• Recent Amendments and ICAI-relevant Updates

The publication also includes past 60 main examination questions and RTPs with solved and explained answers, enabling students to understand ICAI's examination pattern, answer-writing expectations, and frequently tested concepts. Tables and flowcharts further enhance retention and make the book particularly useful during revision.

The Present Publication is the 3rd Edition | April 2026, designed for CA Final students preparing under the new ICAI syllabus, with the following noteworthy features:

• Complete Syllabus Coverage – Comprehensive coverage of Advanced Auditing, Assurance & Professional Ethics as prescribed under the new ICAI syllabus
• Exam-oriented Approach – Content structured to support conceptual understanding, answer writing, revision, and examination performance
• Updated for Latest Exams – Suitable for students appearing in the May 2026, September 2026, and January 2027 CA Final examinations
• Refreshed Learning Format – Re-engineered topic arrangement and student-friendly presentation for easier understanding of complex concepts
• Past Exam Questions & RTPs – Includes past 60 main examination questions and RTPs with solved and explained answers
• MCQs for Practice – Objective-type questions included to support practice and examination preparation
• Latest Amendments – Incorporates relevant amendments and ICAI-related updates
• Tables & Flowcharts – Visual presentation tools designed to improve understanding, retention, and quick revision
• Professional Ethics Coverage – Includes Code of Conduct, professional responsibilities, disciplinary cases, and ethics-based practical issues
• Quick Revision Support – Functions as a fast-track reference resource during the final stages of examination preparation

This book is particularly suitable for:

• CA Final students preparing under the new ICAI syllabus
• Students appearing for May 2026, September 2026, and January 2027 examinations
• Candidates seeking a concept-based yet exam-focused auditing resource
• Students looking for solved past examination questions and RTPs
• Learners requiring MCQ practice and revision support
• Students who prefer structured presentation through tables, charts, and flowcharts

Whether used for detailed subject study, examination-oriented preparation, quick revision, or practice with past questions and MCQs, Advanced Auditing, Assurance & Professional Ethics serves as a practical and comprehensive learning resource for CA Final students seeking stronger conceptual understanding, better retention, and improved examination performance.