This 15th Edition by CA Pankaj Garg aligns with the New Syllabus for CA-Final, offering complete syllabus coverage with an exam-focused approach to auditing standards and ethics. It is thoroughly updated till 28th February 2025, integrating the latest amendments in the Code of Ethics, Quality Control, and Company Law. Organised into 19 chapters, the material flows logically from fundamental principles to specialised audits and emerging areas (e.g., digital auditing, ESG assurance). Tables, charts, and illustrative examples aid quick revision and enhance conceptual clarity. Additionally, practice tools like the CRACKER cum Exam Guide reinforce exam preparedness through extensive question-solving and scenario-based learning.