An attempt has been made to simplify the otherwise intricate discipline of Auditing. The book has taken into account the provisions of the Indian Companies Act 2013, the latest Standards on Auditing besides the rules, regulations and notifications issued by the government thereafter. The author has also incorporated the latest specimen of Auditor's Report and Company Auditor's Report Order, 2016(CARO). The international dimensions of the field have also been accounted for.