Auditing is, perhaps, one of the most practical-oriented subjects in the C.A. curriculum. The
inclusion of this subject at the Professional Competence Course (PCC) Level, aims to provide
working knowledge of generally accepted auditing procedures and of techniques and skills needed
to apply them in audit and attestation engagements. A good knowledge of the subject would provide
a strong foundation to students while pursuing the chartered accountancy course. A good
understanding of the theoretical concepts, particularly, in the context of auditing standards would
make practical training an enriching and enjoying experience. While studying this paper, students
are advised to integrate the knowledge acquired in other subjects, specifically, accounting and
corporate laws in a meaningful manner. Such a learning would only help a student to become a
better professional. In nutshell, it is a subject which involves application of theoretical knowledge of
other subjects included in the course curriculum. It is this practical aspect of the subject which
allows the individual students to exhibit their intelligence and ability upon which the scoring of the
marks depends. A systematic study of the subject will not only help in securing good marks and
passing the examination but also enable one to become a good chartered accountant. A list of
steps to be followed is given below: