This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. The Present Publication is the 12th Edition & amended up to 30th April 2023 for CA-Inter | Nov. 2023 exam. This book is authored by Pankaj Garg, with the following noteworthy features: [Amended & Updated] as per the following: Standards on Auditing Code of Ethics Company Law, etc. [Tabular Presentation] of the subject matter [Simple & Concise Language] for easy understanding [Points to Remember] Bulleted 'points to remember' are given with various topics