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This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It includes past exam questions and detailed point-wise answers, strictly following the ICAI syllabus. The Present Publication is the 15th Edition & amended up to 31st October 2024 for the CA-Final | New Syllabus | May 2025 Exams. This book is authored by Pankaj Garg, with the following noteworthy features: (i) Strictly adheres to the New Syllabus of ICAI (ii) [Most Updated & Amended] This book is updated & amended as per the following: (a) Code of Ethics (b) Engagement and Quality Control Standards (c) Company Law (d) Others (iii) [Topic-wise and Attempt-wise Coverage of Questions] on every topic (iv) [Detailed Point-wise Answers] for easy learning (v) Coverage includes: (a) Past Exam Questions till the Nov. 2024 Exam (b) RTPs and MTPs of ICAI till the Nov. 2024 Exam (c) 600+ Descriptive Questions (vi) [Marks Distribution of Past Exams] is provided Chapter-wise for the May and Nov. 2024 Exams The detailed contents of the book are as follows: (i) Quality Control (ii) General Auditing Principles & Auditor Responsibilities (iii) Audit Planning, Strategy and Execution (iv) Materiality, Risk Assessment & Internal Control (v) Audit Evidence (vi) Completion and Review (vii) Reporting (viii) Specialised Areas (ix) Related Services (x) Review of Financial Information (xi) Prospective Financial Information and Other Assurance Services (xii) Digital Auditing and Assurance (xiii) Group Audits (xiv) Audit of Banks (xv) Audit of Non-Banking Financial Companies (xvi) Audit of Public Sector Undertakings (xvii) Internal Audit (xviii) Due Diligence, Investigation & Forensic Accounting (xix) SDG and ESG Assurance (xx) Professional Ethics and Liabilities of Auditors