CA Final Audit Quick Revision Referencer Book By CA Pankaj Garg for Jan 26 Exam

CA Final Audit Quick Revision Referencer Book By CA Pankaj Garg for Jan 26 Exam

Content

The Present Publication is the 8th Edition for the Jan./May/Sept. 2026 Exams. This book is authored by CA. Pankaj Garg, with the following noteworthy features:

• [135+ Charts & Tables Across 19 Chapters] Each chart summarises one standard, concept, or reporting area for rapid visual recall
• [Exam Speed] Full-subject revision in just 12–15 hours, ideal for the 1–2 day revision window before exams
• [Structure] SA-wise | Standard-wise | Topic-wise, following ICAI’s logical progression from planning to reporting
• [Colour-coded Presentation]
  • Blue – Principles & Concepts
  • Yellow – Amendments & Changes
  • Red – Practical Notes & Exceptions
  • Green – Diagrams & Definitions
• [Cross-linked Learning] Every chart cross-references related SAs, SRSs, and Company Law provisions
• [Notes Pages] after each section for personalised annotations and quick formulas
• [Fully Updated till 31st October 2025] including:
  • Revised Code of Ethics (2020 & 2023)
  • CARO 2020, Rule 11, and Sec. 143(3) reporting
  • Digital Audit Trail, Forensic & ESG Assurance updates

The Referencer follows a chapter-wise structure aligned with ICAI’s syllabus, incorporating auditing standards, company law provisions, and ethics:

• Chapter 1 – Quality Control
  • Approx. 5 Charts
  • Coverage:
    • SQC 1 – System of Quality Control
    • SA 220 – Quality Control for an Audit of Financial Statements
    • Peer Review Board (PRB) & Quality Review Board (QRB)
    • NFRA Framework & Oversight
• Chapter 2 – General Auditing Principles & Responsibilities
  • Approx. 7 Charts
  • Coverage:
    • SA 240 – Auditor’s Responsibility relating to Fraud
    • SA 250 – Consideration of Laws & Regulations
    • SA 260 – Communication with TCWG
    • SA 299 – Joint Audit
    • SA 402 – Service Organisations
• Chapter 3 – Audit Planning, Strategy & Execution
  • Approx. 9 Charts
  • Coverage:
    • SA 300 series – Planning, Strategy, and Execution
    • SA 540 – Auditing Accounting Estimates
    • SA 610 – Using Work of Internal Auditors
    • SA 620 – Using Work of Auditor’s Expert
• Chapter 4 – Materiality, Risk Assessment & Internal Control
  • Approx. 10 Charts
  • Coverage:
    • SA 315 – Identifying & Assessing Risks
    • SA 330 – Responding to Assessed Risks
    • SA 265 – Communicating Deficiencies in IC
    • Internal Check & Control Techniques
    • Control Frameworks – COSO & COBIT
• Chapter 5 – Audit Evidence
  • Approx. 7 Charts
  • Coverage:
    • SA 500 – Audit Evidence
    • SA 505 – External Confirmations
    • SA 510 – Opening Balances
    • SA 530 – Sampling
    • SA 550 – Related Parties
    • SA 580 – Written Representations
• Chapter 6 – Completion & Review
  • Approx. 3 Charts
  • Coverage:
    • SA 560 – Subsequent Events
    • SA 570 – Going Concern
    • SA 580 – Written Representations (Wrap-up Stage)
• Chapter 7 – Reporting
  • Approx. 12 Charts
  • Coverage:
    • SA 700 – Forming an Opinion
    • SA 701 – Key Audit Matters
    • SA 705 – Modified Opinions
    • SA 706 – EOM & OM Paragraphs
    • SA 710 – Comparative Information
    • SA 720 – Other Information
    • CARO 2020 & Sec. 143(3) Reporting
    • Certificates & Legal Reporting
• Chapter 8 – Specialised Areas
  • Approx. 8 Charts
  • Coverage:
    • SA 800 – Special Purpose Frameworks
    • SA 805 – Single Financial Statements
    • SA 810 – Summary Financial Statements (SFS)
• Chapter 9 – Related Services
  • Approx. 2 Charts
  • Coverage:
    • SRS 4400 – Agreed-Upon Procedures
    • SRS 4410 – Compilation Engagements
• Chapter 10 – Review Engagements
  • Approx. 2 Charts
  • Coverage:
    • SRE 2400 – Review of Historical F.S.
    • SRE 2410 – Review of Interim F.S.
• Chapter 11 – Other Assurance Services (ESG, P&E)
  • Approx. 3 Charts
  • Coverage:
    • SAE 3400 – Prospective Financial Information
    • ESG & Sustainability Assurance Principles
• Chapter 12 – Digital Auditing & Data Analytics
  • Approx. 2 Charts
  • Coverage:
    • Audit Automation & Data Analytics
    • Digital Evidence, Audit Trail & IT-based Controls
• Chapters 13–19 – Special Audits & Professional Ethics
  • Approx. 77 Charts
  • Coverage:
    • Sectoral Audits – Banks, Insurance, PSUs, NBFCs, LLPs
    • Special Assignments – Due Diligence, Investigation, Forensic Accounting
    • Professional Standards – Peer Review, Disciplinary Mechanism, Council Guidelines
    • Ethics – Integrity, Objectivity, Confidentiality, Professional Behaviour

About the author

Pankaj Garg is a Chartered Accountant, Company Secretary and Cost Accountant. He is an All-India topper in ICAI Examinations, Kolkata. The Institute of Cost Accountants of India, Kolkata, has also awarded him a Gold Medal. He possesses vast experience in teaching students of CA Intermediate and Final