CA Final Advanced Auditing 2026-27: Syllabus, Topics & Preparation

The CA Final Advanced Auditing, Assurance and Professional Ethics paper is designed to develop the ability to analyse auditing practices and procedures and apply them to audit engagements. It also focuses on solving cases related to different audit engagements.

The syllabus covers areas such as quality control, general auditing principles, audit planning, risk assessment, audit evidence, reporting, specialised areas, digital auditing, group audits, internal audit, forensic accounting, emerging areas, and professional ethics.

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CA Final Advanced Auditing Syllabus 2026-27

Paper 3: Advanced Auditing, Assurance and Professional Ethics carries 100 marks. The syllabus is divided into five sections covering different areas of auditing, assurance, professional ethics, and emerging practices.

The official syllabus includes the following areas:

CA Final Advanced Auditing Topics 2026-27

The CA Final Advanced Auditing syllabus covers 19 major areas. These topics range from fundamental auditing standards and audit reporting to digital auditing, forensic accounting, ESG assurance, and professional ethics.

1. Quality Control

This section covers quality control requirements for audit and assurance engagements. The topics include:

• SQC 1: Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and Related Services Engagements

• SA 220: Quality Control for an Audit of Financial Statements

2. General Auditing Principles and Auditors Responsibilities

This area focuses on the responsibilities of auditors and important considerations during an audit engagement. It includes:

• SA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

• SA 250: Consideration of Laws and Regulations in an Audit of Financial Statements

• SA 260: Communication with Those Charged with Governance

• SA 299: Joint Audit of Financial Statements

• SA 402: Audit Considerations Relating to an Entity Using a Service Organisation

The content of SA 200, SA 210 and SA 230 is covered in depth at the Intermediate level. At Final level, their application may be discussed through case studies.

3. Audit Planning, Strategy and Execution

This topic covers planning and execution of audit procedures. It includes:

• SA 300: Planning an Audit of Financial Statements

• SA 450: Evaluation of Misstatements Identified During the Audit

• SA 520: Analytical Procedures

• SA 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures

• SA 610: Using the Work of Internal Auditors

• SA 620: Using the Work of an Auditor’s Expert

The content of SA 300 is covered in depth at Intermediate level, with its application potentially being tested through case studies at Final level.

4. Materiality, Risk Assessment and Internal Control

This area deals with internal controls, risk assessment, and the auditor’s response to assessed risks. It includes:

• Evaluation of Internal Control Procedures

• Components of Internal Controls

• Internal Control and Risk Assessment

• Auditor’s response to assessed risks

• Risk-Based Audit

• Audit Risk Analysis

• Reporting on Internal Control Weaknesses

• Framework on Reporting of Internal Controls

• SA 265: Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

• SA 330: The Auditor’s Responses to Assessed Risks

The content of SA 315 and SA 320 is covered in depth at Intermediate level. Their application may be discussed through case studies at Final level.

5. Audit Evidence

The Audit Evidence area focuses on the application of audit evidence requirements. The syllabus notes that the content of the following standards is covered in depth at Intermediate level:

• SA 500: Audit Evidence

• SA 501: Audit Evidence – Specific Considerations for Selected Items

• SA 505: External Confirmations

• SA 510: Initial Audit Engagements – Opening Balances

• SA 530: Audit Sampling

• SA 550: Related Parties

Their application may be tested through case studies at the Final level.

6. Completion and Review

This area covers the completion and review stage of an audit. The syllabus includes application of:

• SA 560: Subsequent Events

• SA 570: Going Concern

• SA 580: Written Representations

The content of these standards is covered in depth at Intermediate level, with their application potentially being tested through case studies at Final level.

7. Reporting

The Reporting section covers different aspects of forming an audit opinion and communicating audit matters. It includes:

• SA 700: Forming an Opinion and Reporting on Financial Statements

• SA 701: Communicating Key Audit Matters in the Independent Auditor’s Report

• SA 705: Modifications to the Opinion in the Independent Auditor’s Report

• SA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

• SA 710: Comparative Information – Corresponding Figures and Comparative Financial Statements

• SA 720: The Auditor’s Responsibility in Relation to Other Information

8. Specialised Areas

This section provides a basic overview of specialised audit engagements. It includes:

• SA 800: Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

• SA 805: Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

• SA 810: Engagements to Report on Summary Financial Statements

9. Related Services

The syllabus covers the basic and overview aspects of related services, including:

• SRS 4400: Engagements to Perform Agreed-upon Procedures Regarding Financial Information

• SRS 4410: Compilation Engagements

10. Review of Financial Information

This area covers the basic and overview aspects of review engagements:

• SRE 2400: Engagements to Review Historical Financial Statements

• SRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity

11. Prospective Financial Information and Other Assurance Services

The syllabus covers the basic and overview aspects of the following:

• SAE 3400: The Examination of Prospective Financial Information

• SAE 3402: Assurance Reports on Controls at a Service Organisation

• SAE 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

CA Final Advanced Auditing Section II Topics

Section II carries a weightage of 3%-6% and covers digital auditing and assurance, group audits, and special features of audit of banks and non-banking financial companies. 

12. Digital Auditing and Assurance

Digital Auditing and Assurance carries a 3%-6% weightage under Section II. The topics include:

• Auditing digitally

• Digital auditing

• Automated tools such as CAAT

• Data Analytics

• Artificial Intelligence

• Remote Auditing

13. Group Audits

This topic covers the audit of group financial statements and consolidated financial statements. It includes:

• Audit of Consolidated Financial Statements

• Responsibility of Parent Company

• Auditor of the Consolidated Financial Statements

• Audit considerations

• Permanent Consolidation

• Current Period Consolidation

• Reporting

• Audit of Group Financial Statements including the work of Component Auditors

• SA 600: Using the Work of Another Auditor

14. Special Features of Audit of Banks & Non-Banking Financial Companies

This area focuses on the special features and considerations involved in auditing Banks and Non-Banking Financial Companies.

CA Final Advanced Auditing Section III Topics

Section III carries a weightage of 17%-24% and includes audit of public sector undertakings, internal audit, due diligence, investigation, and forensic accounting.

15. Overview of Audit of Public Sector Undertakings

This topic covers:

• Concept of Propriety Audit

• Performance Audit

• Comprehensive Audit

16. Internal Audit

The Internal Audit section covers:

• Provisions of Internal Audit as per Companies Act, 2013

• Scope of Internal Auditing

• Relationship between Internal and External Auditor

• Basics of Internal Audit Standards issued by ICAI

• Drafting of Internal Audit Report

• Audit Trail

• Internal Audit as a Management Function

17. Due Diligence, Investigation and Forensic Accounting

This section covers the different aspects of investigation and forensic accounting, including:

• Audit versus Investigation

• Steps for Investigation

• Types of Investigation

• Procedure and Powers of Investigator

• Types of Fraud

• Indicators of Fraud

• Follow-up thereof

• Meaning of Forensic Accounting

• Difference between Statutory Audit and Forensic Accounting

• Forensic Accounting and Investigation Report

• Introduction of Forensic Accounting and Investigation Standards

CA Final Advanced Auditing Section IV Topic

Section IV carries a weightage of 3%-6% and covers emerging areas related to sustainable development, environment, social and governance (ESG) assurance. 

18. Emerging Areas

It covers:

• Sustainable Development Goals (SDG) & Environment

• Social and Governance (ESG) Assurance

CA Final Advanced Auditing Section V Topic

Section V carries a weightage of 17%-24% and covers professional ethics and liabilities of auditors. 

19. Professional Ethics and Liabilities of Auditors

The syllabus covers:

• Introduction of Code of Ethics as per IESBA

• Code of Ethics with special reference to the relevant provisions of the Chartered Accountants Act, 1949

• Regulations under the Chartered Accountants Act, 1949

• Application of Fundamental Principles

• Application of Threats

• Evaluation of Threats

• Addressing Threats and Safeguards

• Conceptual Framework

• Important Provisions of Chartered Accountants Act, 1949

• Chartered Accountants Regulations, 1988

CA Final Advanced Auditing Preparation Strategy

The Advanced Auditing paper requires you to understand auditing concepts and apply them to audit engagements and case-based situations. A preparation plan should therefore combine conceptual study with regular practice.

1. Understand the Syllabus First

Start by dividing the syllabus into its five sections and noting the weightage assigned to each section. This helps in allocating study time across the different areas of the paper.

2. Focus on Application

The syllabus specifically emphasises the application of auditing practices and procedures. You should therefore focus on understanding how auditing standards and concepts apply to different audit situations.

3. Practise Case Studies

Several standards covered at Intermediate level may be tested at the Final level through case studies. Practising case-based questions can help you apply concepts to practical audit situations.

4. Revise Auditing Standards Regularly

Make regular revision a part of the preparation plan. Keep the key provisions, requirements, responsibilities, and applications of the relevant SAs, SQC, SRS, SRE, and SAE provisions in revision cycles.

5. Cover Professional Ethics Separately

Professional Ethics carries a 17%-24% weightage, so it should receive dedicated preparation time. Focus on the Fundamental Principles, threats, safeguards, conceptual framework, Code of Ethics, and relevant provisions of the Chartered Accountants Act, 1949 and Regulations, 1988.

6. Practise Digital Auditing and Emerging Areas

Digital Auditing and Assurance and Emerging Areas together cover topics such as CAAT, Data Analytics, Artificial Intelligence, Remote Auditing, SDGs, Environment, and ESG Assurance. Include these areas in revision rather than leaving them for the end.

The CA Final Advanced Auditing 2026-27 syllabus covers core auditing principles along with specialised areas such as digital auditing, group audits, internal audit, forensic accounting, ESG assurance, and professional ethics. With 100 marks assigned to Paper 3, you should divide your preparation across the five syllabus sections, understand the application of auditing standards, practise case-based questions, and revise the relevant provisions regularly.