Auditing and Assurance by CA Ravi Taori - It is the verification by an auditor that gives financial statements of entities reliability in the market. Hence, it becomes crucial for a Chartered Accountancy aspirant to gain insights into the generally accepted auditing procedures. The Auditing and Assurance paper tries to build the foundation of auditing. It covers the various auditing principles, the ethical principles that an auditor should adhere to, standards of auditing, audit evidence, audit sampling, making an audit report, etc. The course also familiarizes the aspirants with company audits and the various provisions of the Companies Act, 2013, dealing with the same. It also includes special points in audits of different undertakings, like educational institutions, hotels, hospitals, etc. Thus, the paper teaches the techniques and skills needed to apply in audit and attestation engagements.