Auditing in simple words means the process of verification. It is called advanced auditing because this is an extension of the auditing paper what you had at intermediate level. It is a common misconception that Advanced Auditing and Professional Ethics is a theory paper; indeed, it is the most practical oriented paper in the CA Final syllabus. This subject not only provides insights to the concepts of auditing and ethics but also paves a way for students to groom as professionals by enabling them to imbibe principles of ethics at work.  

Chartered Accountants are popularly known as “Auditors”. An auditor is ought to have expert knowledge of the subject and hence this paper. Our fraternity is a prominent link of chains in which the nation’s economy runs. Professional ethics are of utmost importance at this juncture since all CA Final students are just one step away from being a link of the above chain.