Padhuka’s Practical Learning Series – Auditing and Ethics – 3rd Edition 2026 is a detailed and practice-oriented publication crafted specifically for Chartered Accountancy Intermediate students preparing under the latest ICAI syllabus and examination pattern.

Authored by CA G. Sekar, this updated 3rd Edition (January 2026) comprehensively covers the complete syllabus of Auditing and Ethics applicable for the May 2026, September 2026, and January 2027 examinations. The book is designed to build strong conceptual clarity in auditing principles, Standards on Auditing (SAs), professional ethics, and practical application of audit procedures.

The publication presents auditing concepts in a systematic, student-friendly, and exam-focused format with structured explanations, chapter overviews, fast-track revision tools, practical guidance, and examination-oriented presentation techniques. It incorporates ICAI guidance notes and updated professional standards to help students understand auditing procedures and ethical requirements effectively.

The book comprehensively covers important topics including:

• Nature, Objective & Scope of Audit
• Audit Engagement & Documentation
• Risk Assessment & Internal Control
• Audit Evidence & Audit Procedures
• Standards on Auditing (SAs)
• Company Audit
• Audit Reports & Reporting Standards
• Professional Ethics and Code of Conduct
• Audit of Different Entities
• Special Audits and Related Services

This edition includes:

• Chapter-wise overviews for systematic study
• Topic-wise MCQs with answers for self-assessment
• Revision questions at the end of each chapter
• Fast-track reference sections for quick revision
• Updated amendments applicable for 2026 examinations
• ICAI guidance notes integrated with practical explanations

The publication is designed to support conceptual learning, answer-writing practice, examination revision, and professional understanding of auditing standards and ethics. Students and CA aspirants often consider Padhuka’s Practical Learning Series useful for concise presentation, ICAI-aligned language, revision support, and exam-oriented preparation.

Structured in a reader-friendly and practical format, this publication is highly beneficial for CA Intermediate students seeking conceptual clarity, revision support, practical understanding, and examination-oriented preparation in Auditing and Ethics.

Key Features:

• Specially designed for CA Intermediate students
• Applicable for May 2026, Sep 2026 & Jan 2027 exams
• Comprehensive coverage of Auditing & Ethics syllabus
• Covers Standards on Auditing (SAs) systematically
• Includes MCQs, revision questions, and fast-track references
• Incorporates ICAI guidance notes and latest amendments
• Student-friendly and exam-oriented presentation
• Useful for conceptual clarity, revision, and self-study
• Structured explanations for better retention and answer writing

This book serves as an essential academic and examination resource for mastering Auditing and Ethics at the CA Intermediate level.