CA Inter Audit Main Book By CA Pankaj Garg in Paperback mode. This book is beneficial for Jan 26 & Onwards attempts.

This book has been meticulously prepared to meet the specific requirements of the New Syllabus for the Intermediate Level of the Chartered Accountancy Examination.

The Present Publication, now in its 14th Edition, has been thoroughly revised and updated as of 30th September 2024 and is tailored for the CA-Inter | New Syllabus | May/Sep. 2025 Exams. Authored by Pankaj Garg, this edition comes with several distinct features that make it an indispensable resource for students:

• [Strict Adherence to ICAI's New Syllabus] The content is structured to follow the New Syllabus of the Institute of Chartered Accountants of India (ICAI) to ensure students are thoroughly prepared
• [Updated with All Relevant Amendments] This edition incorporates all the key amendments and updates, including:
• Code of Ethics
• Engagement and Quality Control Standards
• Company Law
• Other relevant changes
• [Tabular Presentation] The subject matter is presented in an organised and easy-to-navigate tabular format, making it easier for students to grasp complex concepts and find critical information
• [Simple & Concise Language] The use of clear and concise language ensures that students can understand even the most challenging topics without unnecessary complexity
• [Points to Remember] Bullet points summarising key concepts are included across various topics to help students retain important information and revise more efficiently
• [Student-Oriented Book] This book has been crafted with a strong focus on the needs of students, shaped by the author's interactions and teaching experience, and refined based on the feedback and challenges students face during examinations. Key factors that influenced its development include:
• Insights gained from the author's direct interactions with students, primarily focusing on areas where students typically struggle during exams
• The author's extensive experience teaching the subject across different levels, ensures comprehensive coverage and clarity
• Feedback and reactions from students have been incorporated at several points, further enhancing the book's utility

The Present Publication is the 15^th Edition, authored by CA. Pankaj Garg, with the following noteworthy features:

• [Comprehensive & Updated Coverage] Incorporates all latest changes in Company Law, Code of Ethics (Revised 2024), Engagement & Quality Management Standards (SQC 1, SA 220), and Audit Report Revisions
• [Self-learning Framework] Designed for independent study with logical sequencing, clear definitions, and incremental learning
• [Tabular and Flowchart Presentation] Complex inter-relations (e.g., risk assessment, audit evidence, and quality control) are condensed into comparative tables and visual connectors
• [Concept-application Integration] Links theoretical propositions with audit cases, firm policies, and procedural examples
• [Revision-friendly Format] Summaries, checkpoints, and key-term highlights at every chapter end
• [Exam-aligned Language] Concise, point-wise drafting supports easy memorisation and replication in ICAI exam papers
• [Pedagogical Reinforcement] ‘Quick Recap,’ ‘Concept Check,’ and ‘Practical Insight’ boxes ensure balanced cognitive recall

The text systematically covers 11 chapters, each building on the previous, as per ICAI’s module:

• Nature, Objective & Scope of Audit
  • Core audit philosophy, independence, and professional judgement
• Audit Strategy, Planning & Programme
  • Risk-based approach, engagement planning, and documentation
• Risk Assessment & Internal Control
  • Identification, testing, and evaluation of control frameworks
• Audit Evidence
  • Nature, sufficiency, reliability, sampling, and analytical procedures
• Audit of Items of Financial Statements
  • Verification, valuation, and substantive testing of key account areas
• Audit Documentation
  • Standards on documentation, retention policies, and confidentiality
• Completion & Review
  • Final review procedures, subsequent events, and going-concern assessment
• Audit Reports
  • Form, content, modifications, and responsibilities under SA 700–720 series
• Special Audits
  • Statutory and regulatory audits of different entities (NPOs, firms, LLPs, etc.)
• Audit of Banks
  • Comprehensive audit programme aligned with RBI guidelines, provisioning norms, and NPAs
• Ethics & Terms of Audit Engagements
  • Core professional ethics, independence threats, SQC 1, and SA 220 principles

CA Pankaj Garg is a Chartered Accountant, Company Secretary, and Cost Accountant. He is an All India Topper of ICAI Examinations. He has also been awarded Gold Medal by the Institute of Cost Accountants of India, Kolkata. He has also done MBA (Finance) from IGNOU.