This is a summary of “AUDITING AND ASSURANCE STANDARDS” especially for the C.A. Final Auditing paper. Mostly students ignore this important portion while preparing for the examination. While, some of the students who prepare this portion initially, are unable to revise it just before the examination due to it’s volume correlating it with the time constraint. This is just an attempt to reduce the volume to enable quick revision during those crucial hours. However, these can be customized according to the personal choice, as this summary is not a substitute to the detailed content provided by ICAI If these notes prove to be helpful (even minutely in any context), then the basic purpose would become successful.