CA > Final > Paper 3 – SM

Chapter	Unit	Name
Module 1		Initial Pages
Chapter 1		Quality Control
Chapter 2		General Auditing Principles and Auditors Responsibilities
Chapter 3		Audit Planning, Strategy and Execution
Chapter 4		Materiality, Risk Assessment and Internal Control
Chapter 5		Audit Evidence
Chapter 6		Completion and Review
Chapter 7		Reporting
Module 2		Initial Pages
Chapter 8		Specialised Areas
Chapter 9		Related Services
Chapter 10		Review of Financial Information
Chapter 11		Prospective Financial Information and Other Assurance Services
Chapter 12		Digital Auditing & Assurance
Chapter 13		Group Audits
Chapter 14	Unit 1	Special Features of Audit of Banks
	Unit 2	Special Features of Audit of Non-Banking Financial Companies
Module 3		Initial Pages
Chapter 15		Overview of Audit of Public Sector Undertakings
Chapter 16		Internal Audit
Chapter 17		Due Diligence, Investigation & Forensic Accounting
Chapter 18		Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
Chapter 19		Professional Ethics & Liabilities of Auditors