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............................................................................................................................. Description • The book covers the entire syllabus of CA Final, Group I, Paper 3. • An attempt has been made to explain the subject in an easy-to-grasp style with an exam-oriented focus, giving only what is essential for the purpose. • Each chapter, at the end, contains Specimen Questions that will enable the student to self-assess his understanding of the subject. • A hallmark of this book is the gist of Standards of Auditing (Earlier known as AAS) and the Guidance Notes issued by the Institute till date. • It contains Solved Question Papers of CA Final of last 19 attemptsincluding November, 2011. It also contains Model Test Papers to help the students assess their preparation in an exam- oriented evironment. • The book will be very useful for students pursuing CA Final studies. ............................................................................................................................. Contents Chapter 1. The Company Auditor Chapter 2. The Company Audit Chapter 3. Code of Ethics Chapter 4. Liabilities of Auditors Chapter 5. Tax Audit Chapter 6. Cost Audit Chapter 7. Management and Operational Audit Chapter 8. EDP Audit Chapter 9. Audit of Public Sector Undertakings Chapter 10. Investigations Chapter 11. Companies (Auditor's Report) Order, 2003 (CARO, 2003) Chapter 12. Audit of Banks Chapter 13. Audit of General Insurance Companies Chapter 14. Audit of Non-Banking Financial Companies Chapter 15. Audit of Co-Operative Societies Chapter 16. Audit of Indirect Taxes Chapter 17. Audit of Depositories Chapter 18. Audit of Mutual Funds Chapter 19. Audit of Members of Stock Exchanges Chapter 20. Other Aspects Chapter 21. Standards on Auditing Chapter 22. Other Standards of Auditing Chapter 23. Guidance Notes on Auditing Aspects Chapter 24. Standards on Quality Control and Assurance Engagements Chapter 25. Standard on Quality Control (SQC) 1 Appendix I - Formats under Standards of Auditing Appendix II -Solved Question Papers of Past Attempts A. New Course(November, 2009 to May,2011) B. Old Course (November, 2003 to November, 2010) Appendix III - Model Test Papers (Practice Paper 1 to 6 with Suggested Hints) Appendix IV - Question Bank ............................................................................................................................. Auhtor Details Mr. Kamal Garg isan associate member of the Institute of Chartered Accountants of India.He is first class graduate from Deen Dayal UpadhyayaCollege,Universityof Delhi. His areas of interest include accounting and auditing. He hascontributed articles for Students' Newsletter of ICAI and other professional journals. He has participated at Seminars as a speaker and is an eminent faculty on auditing, teaching students across India atleading coaching institutes. He is also the visiting faculty at Coimbatore Branch of SIRC of ICAI. He has addressed innumerable workshops on Accounting Standards and IFRS across India including almost all the metros. He has to his credit several books for the professionals and students which are widely acclaimed. .............................................................................................................................