PAPER-3 : ADVANCED AUDITING AND PROFESSIONAL ETHICS

1. Auditing Standards, Statements Guidance Notes
2. Audit Planning, Strategy and Execution
3. Risk Assessment and Internal Control
4. Special aspects of Auditing in an Automated Environment
5. Audit of Limited Companies
6. Audit Reports
7. Audit Reports and Certificates for Special Purpose Engagement
8. Audit Committee and Corporate Governance
9. Audit of Consolidated Financial Statements
10. Special features of Banks, Insurance and Non Banking Financial Companies
11. Audit under Fiscal Laws
12. Special Audit Assignments
13. Audit of Public Sector Undertakings
14. Liabilities of Auditors
15. Internal Audit, Management and Operational Audit
16. Due Diligence, Investigation and Forensic Audit
17. Peer Review and Quality Review
18. Professional Ethics