Auditing & Ethics (Auditing) | CRACKER

This book is a comprehensive resource designed to help Chartered Accountancy students master the Auditing & Ethics paper. This two-volume set covers the latest ICAI syllabus for the Intermediate Level (New Scheme). It features a vast repository of past examination questions (descriptive and MCQs), case scenarios, and other practice material essential for a thorough understanding of auditing concepts and ethics.

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

[Updated for the Latest Syllabus] Strictly aligned with ICAI’s New Scheme for CA Inter (May 2025 and onward attempts), reflecting all recent amendments and notifications
[Comprehensive Question Bank] Over 700+ descriptive questions in Volume 1, 420+ individual MCQs, and 95 case scenarios in Volume 2
[Topic-wise & Attempt-wise Segregation] Questions are arranged by topic and then by exam attempt, making revision highly efficient
[Detailed Solutions & Explanations] Includes step-by-step answers that clarify concepts, provide relevant references to standards, and highlight examination-oriented insights
[Coverage of ICAI’s Additional Resources] Incorporates relevant questions from RTPs (Revision Test Papers) and MTPs (Mock Test Papers) for thorough preparation
[Chapter-wise Marks Distribution] Facilitates targeted study by showing the weightage of each topic in past examinations (descriptive and MCQs)
[Ease of Revision] The bifurcation of descriptive questions and MCQs into two volumes ensures students can quickly target specific areas of weakness
[Author’s Expertise] Pankaj Garg, a multi-qualified professional (CA, CS, CMA) and an All-India topper, brings first-hand knowledge of exam patterns and student needs
The coverage of the book is as follows:

Volume 1 (Descriptive Q&A)
Conceptual chapters (Nature, Objective & Scope of Audit; Audit Strategy, Planning & Programme; Risk Assessment & Internal Control)
Audit Evidence, Audit Documentation, Completion & Review, and Audit Reports
Specialised audits (e.g., Banks, Different Entities)
Ethics and Terms of Audit Engagement
Volume 2 (MCQs & Case Scenarios)
Multiple-choice questions (MCQs) chapter-wise, covering the entire Auditing & Ethics syllabus
Case-based scenarios and application-oriented questions
Suggested answers for the latest examinations (till Jan. 2025)
Additional practice questions for thorough revision
The structure of the book is as follows:

Chapter-wise Arrangement ? Each chapter begins with an introduction to the concept, followed by past exam questions (descriptive and MCQs)
Attempt-wise Segregation ? Within each chapter, questions are grouped as per various ICAI exam attempts, helping students identify trends in questioning
Marks Distribution Charts ? Tables that indicate the weightage in past exams, enabling focused revision where it matters most
Suggested Answers & Explanations ? Right after each question or set of questions, the book provides comprehensive solutions and tips for tackling them effectively in an exam setting
Case Study Section ? A separate part is devoted to scenario-based questions to build analytical and application skills
RTP/MTP Inclusion ? Pertinent questions from Revision Test Papers and Mock Test Papers are included to keep learners updated