Please find attached pdf on peer-review.
This too has a high probability of being asked this attempt(CA Final Auditing-both Old and New) apart from the following areas(Code of Ethics):
1. Council General Guidelines,2008
2. Amendments in CA,Act and Schedules thereof.(Deletion of under-cutting,inclusion of words like Gross negligence with due diligence,etc have to studied carefully)
3. MCA-21 and professional misconduct in relation to it.(e-filing,digital signature and its misuse,etc)
4. MCC(Corporate form)
5. Agricultural income--now coming under general permission category.
6. CPE norms(latest--get it from ICAI.org)
7. Self-regulatory measures.
8. Write-up guidelines
9. Website guidelines(latest)
Concentrate on these 10 areas(including Peer-review) while studying for Professional ethics.More than 95% probability of being tested in these areas.