The fourth edition of Auditing and Assurance is an essential resource for mastering the rapidly evolving legal environment of the Indian auditing profession. It provides updated knowledge required to navigate the complexities of modern auditing with confidence and integrity. Extensively rewritten to reflect major developments in the field, this edition is virtually a new book. Designed for both students and professionals, it combines strong theoretical foundations with practical insights to provide a clear and comprehensive understanding of the audit process. KEY FEATURES CARO 2020: Detailed analysis of the new reporting order replacing CARO 2016 Revised Standards on Auditing (SA): Updated guidance based on standards issued by the Ministry of Corporate Affairs and the NFRA The Companies Act, 2013 & Rules 2014: Comprehensive coverage of the new legislative framework Ethical Standards: In-depth discussion on the updated Code of Conduct issued by the Institute of Chartered Accountants of India (ICAI)