Advanced Auditing Assurance & Professional Ethics (Audit) | CRACKER

This two-volume publication provides a comprehensive resource for CA aspirants and professionals looking to excel in Advanced Auditing, Assurance, and Professional Ethics. Volume 1 centres on Descriptive Questions & Case Studies, while Volume 2 offers General MCQs & Case Scenarios. Drawing on past exam questions, ICAI study materials, Mock Test Papers (MTPs), Revision Test Papers (RTPs), and the Board of Studies (BOS) Knowledge Portal, the author delivers an in-depth, exam-focused compilation for thorough preparation.

The Present Publication is the 16th Edition for the CA-Final | New Syllabus | November 2025 Exams. This book is authored by Pankaj Garg, with the following noteworthy features:

[All-New & Updated] Incorporates all relevant amendments in the Code of Ethics, Engagement and Quality Control Standards, Company Law, Banking Companies-SLR norms, NBFC Scale-Based Regulations, etc., up to 28th February 2025
[Comprehensive Coverage of Questions]
Volume 1 (Descriptive) ? Features 700+ Descriptive Questions & Case Studies arranged topic-wise and attempt-wise
Volume 2 (MCQs & Scenarios) ? Offers 300 Individual MCQs and 50 Case Scenarios, with thorough explanations
[Exam-Oriented Arrangement] Questions are presented chapter-wise and attempt-wise, reflecting the exam pattern
[Explanatory Answers] Detailed, point-wise answers for easier understanding and quicker grasp of complex auditing and ethics concepts
[References to ICAI Materials] Coverage includes ICAI Study Material, BOS Knowledge Portal, Past Exam Papers, MTPs, and RTPs?ensuring a holistic preparation experience
[Value-Added Aids] Also available are Self-Learning Study Material (for comprehensive coverage), Class Notes (for easy learning), and a Referencer (for quick revision)
The coverage of the book is as follows:

Standards & Code of Ethics
Detailed analysis of Engagement and Quality Control Standards, including amendments in the Code of Ethics
Audit Procedures & Techniques
Covers planning, strategy, risk assessment, materiality, internal control, evidence gathering, completion, and reporting
Specialised Areas & Regulatory Updates:
Banking Companies (SLR norms)
NBFC (Scale-Based Regulations)
Audit of Public Sector Undertakings
Digital Auditing & Assurance
ESG & SDG Assurance
Professional Ethics & Liabilities of Auditors
In-depth discussion of ethical principles and liabilities to safeguard auditors from professional risks
Case Scenarios & MCQs
Realistic, practical scenarios supplement theoretical concepts, and chapter-wise MCQs test in-depth understanding
Descriptive Questions & Case Studies
These questions are arranged topic-wise and attempt-wise, with references to exam patterns from May 2024 through November 2024 and updated for November 2025
The structure of the book is as follows:

Two-Volume Format:
Volume 1 ? Descriptive Questions & Case Studies
Chapter-wise arrangement of 700+ questions
Extensive coverage of each auditing topic with the latest amendments
In-depth case studies for practical understanding
Volume 2 ? General MCQs & Case Scenarios
300 individual MCQs plus 50 comprehensive case scenarios.
Chapter-wise and attempt-wise classification
Detailed explanations to clarify tricky questions and correct application of standards
Chapter-Wise Marks Distribution ? A summarised table maps how each chapter has been tested in recent past exams (May 2024, November 2024) under the new syllabus. This helps users focus on high-weightage chapters
Point-Wise Answers & Explanations ? The solution presentation follows a point-wise approach, enhancing retention and clarity