CA Final — Paper 3

Advanced Auditing & Professional Ethics

8 Chapters29 Concepts available203 min content
100
Marks

Chapter-wise Content

2 of 8 chapters available

CH 1
Chapter 112% weightage

Quality Control

SQC 1, SA 220, and External Review Mechanisms

23 concepts156 min1530 XP
CH 2
Chapter 210% weightage

Fraud & The Auditor

SA 240 — Auditor Responsibilities Relating to Fraud

6 concepts47 min450 XP
CH 3
Chapter 314% weightageComing soon

Audit Planning & Risk Assessment

SA 300, SA 315, SA 320 — Understanding risk and materiality

SA 300SA 315SA 320 Materiality
CH 4
Chapter 416% weightageComing soon

Audit Evidence

SA 500 series — Obtaining and evaluating audit evidence

SA 500SA 505SA 520 Analytical Procedures
CH 5
Chapter 58% weightageComing soon

Using Work of Others

SA 600, SA 610, SA 620 — Component auditors, internal audit, experts

SA 600 Group AuditsSA 610 Internal AuditSA 620 Experts
CH 6
Chapter 612% weightageComing soon

Audit Conclusions & Reporting

SA 700 series — Forming opinions and audit reports

SA 700SA 705 Modified OpinionSA 706 Emphasis of Matter
CH 7
Chapter 710% weightageComing soon

Special Areas of Audit

Bank audits, company audits, government audits

Bank AuditCARO 2020Government Audit
CH 8
Chapter 818% weightageComing soon

Professional Ethics

Code of Ethics — Independence, integrity, and objectivity

Code of EthicsIndependenceDisciplinary Mechanism

Mock Tests

Chapter-wise or full paper practice tests