
CA G. SEKAR

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_Audit Notes – Advanced Auditing, Assurance & Professional Ethics | CLASS NOTES_ (6th Edition) is a thoroughly structured, exam-focused study manual created specifically for CA Final – Group 1, Paper 3. Designed as classroom-style notes, it condenses the entire ICAI syllabus into concise, point-by-point, application-oriented content across 19 logically ordered chapters. Complex Standards on Auditing, regulatory requirements, RBI guidelines, digital audit concepts, industry-specific audits, investigations, ESG assurance, and professional ethics are simplified into exam-ready frameworks supported by flowcharts, decision trees, comparative tables, and highlighted key terms. Fully updated for the 2026 examination cycle, the book aligns with both the ICAI module structure and the lifecycle of an audit engagement—making it a high-retention, rapid-revision resource engineered for structured scoring.
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