CA Final | Group -1 | Paper - 3
Advanced Auditing and Professional Ethics

Ammendments                          Quick Revision                           Corrigendum

Study Material relevant for May, 2020 examination onwards
Study Material relevant for May, 2021 examination onwards
Module 1


Initial Pages

Chapter 1: Auditing Standards, Statements and Guidance Notes – An Overview

Chapter-2: Audit Planning, Strategy and Execution

Chapter 3: Risk Assessment and Internal Control

Chapter 4: Special Aspects of Auditing in an Automated Environment

Chapter 5: Company Audit

Annexure: Schedule III to The Companies Act, 2013

Chapter 6: Audit Reports


Module 2


Initial Pages

Chapter 7: Audit Committee and Corporate Governance

Chapter 8: Audit of Consolidated Financial Statements

Chapter 9: Audit of Banks

Chapter 10: Audit of Insurance Company

Chapter 11: Audit of Non-Banking Financial Companies

Chapter 12: Audit under Fiscal Laws


Module 3


Initial Pages

Chapter 13: Audit of Public Sector Undertakings

Chapter 14: Liabilities of Auditor

Chapter 15: Internal Audit, Management and Operational Audit

Chapter 16: Due Diligence, Investigation and Forensic Audit

Unit 1: Due Diligence

Unit 2: Investigation

Unit 3: Forensic Audit

Chapter 17: Peer Review and Quality Review

Unit 1: Peer Review

Unit 2: Quality Review

Chapter 18: Professional Ethics


Auditing Pronouncements


Initial Pages

Part I: Auditing and Assurance Standards

Part A

Part B

Part II: Statements



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