1. Comprehensive coverage.
2. Simple and easy-to-understand text.
3. A new chapter titled Audit and Accounting Standards has been added to address the syllabi requirements in full measure.
4. An elaborate write-up on Appointment of Auditors has been included.
5. Necessary changes and provisions as per the latest rules and regulations of Companies Act, 2013 have been incorporated throughout the text.
6. Includes coverage of emerging areas of Auditing, Auditing of Public Companies, Special Institutions and EDP Auditing.
7. Pedagogy rich: Chapter objectives, tabular presentations,snapshot of content, end-of-chapter review questions, MCQs and other objective type questions.