This book serves as a guide for students for the subject on ‘Auditing & Assurance’, under the New Scheme of Education and Training The Present Publication authored by Pankaj Garg, is the 7th Edition for New Syllabus (Updated till 31-10-2020), with the following noteworthy features: Coverage of this book includes: o Past Exam Questions till November 2020 § May 2019 Exam; Suggested Answers; Part II (Descriptive Questions) § November 2019 Exam; Suggested Answers; Part II (Descriptive Questions) § November 2020 Exam; Suggested Answers; Part II (Descriptive Questions) o Questions from RTPs and MTPs of ICAI o Chapter-wise marks distribution o Questions for every topic for easy understanding o Approx. 760 Questions with Case Studies including 250+ objective questions with Hints for Self-Practice o As per revised syllabus announced by ICAI [Student-Oriented Book] The author has developed this book, keeping in mind the following factors: o Interaction of the authors with his/her students, with specific emphasis on difficulties faced by students in the examinations o Shaped by the authors experience of teaching the subject matter at different levels o Reaction and responses of students have also been incorporated at different places in the book