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

This 3rd Edition (April 2026) of 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. Prepared as part of the Practical Learning Series, the book is tailored for students appearing in the May 2026, September 2026, and January 2027 examinations, offering a structured and effective approach to mastering one of the most important papers in the CA Final curriculum.

The book provides complete coverage of the subject of Advanced Auditing, Assurance, and Professional Ethics, with content arranged in a manner that supports conceptual clarity, practical understanding, and exam performance. It is developed to help students not only understand the auditing framework and professional standards but also build confidence in writing high-quality examination answers.

A major strength of this edition lies in its refreshed format and style of presentation, with re-engineered topic arrangement for more effective learning. The content is designed to simplify complex auditing concepts through a student-friendly approach, while maintaining alignment with ICAI requirements and current professional standards. The book also incorporates the latest amendments and includes MCQs for practice, making it useful for both descriptive and objective-style preparation.

The coverage includes all major areas of the CA Final auditing syllabus, such as:

• 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 book also features past 60 main exam questions and RTPs with solved and explained answers, helping students understand ICAI’s pattern, answer expectations, and recurring concepts. The inclusion of tables and flowcharts further supports retention and quick revision, especially useful during the final stages of exam preparation. In addition, the book functions as a fast-track reference tool for quick revision and topic-wise MCQ practice.

This edition is particularly suitable for:

• CA Final students preparing under the new ICAI syllabus • Students appearing for May 2026, September 2026, and January 2027 exams • Candidates seeking a concept-based yet exam-focused auditing resource • Students looking for solved past exam questions and revision support • Learners who prefer visual aids such as tables, charts, and structured presentation

Whether used for detailed subject study, revision before exams, or practice with past questions and MCQs, this book serves as a single, practical, and effective tool for learning, retention, and examination success in Advanced Auditing, Assurance & Professional Ethics.