Paper 3 :

Advanced Auditing and Professional Ethics

Advanced Auditing and Professional Ethics

01   Auditing Standards, Statements and Guidance Notes – An Overview


28 Lectures                Know More

02   Audit Planning, Strategy and Execution


2 Lectures                Know More

03   Risk Assessment and Internal Control


5 Lectures                Know More

04   Special Aspects of Auditing in an Automated Environment


Lectures                Know More

05   Company Audit


11  Lectures                Know More

06    Audit Reports


6  Lectures                Know More

07    Audit Committee and Corporate Governance


 2  Lectures                Know More

08    Audit of Consolidated Financial Statements


3 Lectures                Know More

09    Audit of Banks


 11 Lectures                Know More

10   Audit of Insurance Company


 8 Lectures                Know More

11    Audit of Non-Banking Financial Companies


 4 Lectures                Know More

12   Audit under Fiscal Laws


18  Lectures                Know More

13   Audit of Public Sector Undertakings


 5  Lectures                Know More

14   Liabilities of Auditor


 3 Lectures                Know More

15  Internal Audit, Management and Operational Audit


 10  Lectures                Know More

16     Due Diligence, Investigation and Forensic Audit


 4 Lectures                Know More

17   Peer Review and Quality Review


 6   Lectures                Know More

18   Professional Ethics


 13 Lectures                Know More

19   MCQ – Final


 6   Lectures                Know More

20    SA & Life


 2 Lectures                Know More

16   Due Diligence, Investigation and Forensic Audit


2 Lectures                Know More

About Advanced Auditing and Professional Ethics


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.


The topics covered in Advanced Auditing and Professional Ethics at the CA final Level

  • This paper can be sub-divided into two main parts: 1) Advanced Auditing and 2) Professional Ethics  
  • Advanced Auditing can further be further divided into Standards on Auditing and Other topics  
  • Professional ethics contains code of conduct read with the CA Act, 1949   


The best approach to study Advanced auditing and professional ethics

  • “Auditing pronouncements is your bible for standards on auditing”. Other materials can be helpful for other topics  
  • Your hand-written notes have 2 advantages 1) You analyse while you write and 2) They are your last-minute saviour 
  • Try recalling instances from the days of practical training and link it with the topics for better understanding   
  • Identify few key words that reflect the language of Auditing and incorporate in your answers  
  • Professional Ethics is a scoring area – pocket full marks   
  • Do not quote incorrect SA numbers or wrong sections


CA Vikas Oswal
CA Vikas Oswal
CA Anand Jangid
CA Anand Jangid


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