Auditing, authored by Dr Aruna Jha and CA. (Dr) Anuj Bhatia aligns with NEP/UGCF and provides a comprehensive guide to essential auditing topics. It features lucid explanations and practical examples and integrates key statutory requirements, including the Companies Act 2013 and ICAI Standards on Auditing. Organised into fifteen chapters, the text covers everything from basic principles to specialised areas like forensic auditing and computerised environments. Complete with tables, figures, case references, and practice questions, this book is ideal for students, aspiring auditors, and educators seeking a structured, up-to-date resource.