This 13th Edition (Vol. 1 & Vol. 2) of Advanced Auditing and Professional Ethics – Comprehensive Approach by CA Vikas Oswal is designed for CA Final (New Syllabus) students preparing for the May 2022 and November 2022 examinations. The set provides exhaustive coverage of the ICAI syllabus, with a blend of conceptual clarity, detailed explanations, and exam-focused presentation.

The books integrate theoretical learning with practical application, offering students a resource that is both authoritative and easy to navigate. Complex auditing and professional ethics concepts are broken down into structured chapters supported by examples, diagrams, and key pointers to aid retention.

The content includes:

• Complete coverage of Advanced Auditing topics as per the CA Final syllabus, including Standards on Auditing, company audit, bank audit, insurance audit, and more

• Professional ethics principles explained with reference to the Chartered Accountants Act, 1949, Schedules, and relevant case studies

• Detailed analysis of audit reports, risk assessment, internal controls, and audit planning procedures

• Summarised provisions and flowcharts for quick reference before exams

• ICAI’s latest amendments, notifications, and pronouncements included up to the exam cut-off date

• Reference to past examination questions, Revision Test Papers (RTPs), and Mock Test Papers (MTPs) for practice

• Volume-wise logical arrangement for targeted learning and revision

This edition is particularly suitable for:

• CA Final students aiming for both in-depth knowledge and concise revision notes

• Learners seeking a balanced mix of theory, practical application, and exam-oriented coverage

• Professionals who want a ready reference on advanced auditing standards and ethics

• Faculty members using a comprehensive resource for structured teaching

Whether used as a primary study material or as a companion to ICAI resources, this two-volume set equips aspirants with the clarity, depth, and confidence to excel in the Advanced Auditing and Professional Ethics paper.