I think V.K. Agarwal book + Surabhi Bansal + PM would be a good combination. The benefit of using V.K. Agarwal or Surabhi Bansal is that one can revise the whole syllabus 2-3 times, since both these books present the matter in concise format. Surbhi Bansal Language is very easy to understand while that of V.K. Agarwal is a bit difficult. And after reading these books, PM is a must !!
Go through Surbhi Bansal book as it is easy to understand in first go and then you can go through practice manual(PM) given by ICAI and then if certain topics are not covered in PM then you can refer study material.
For audit refer Assem Trivedi book. The language is concise and self explainatory with a very good coverage of Study Material and Practise Manual. From exam and knowledge point of view the book is outstanding.
I completely agree with Mr. Ravi 's view . Some authors cover few topics very well.but not all check out may 15 paper Topic s like sox , cooperative, misc are not covered fully in any book. I feel best books institute material (Except std's) or padhukas both books are exhaustive but must to score 50 plus
My reply,
Professional ethics- vikas
Audit under fiscal laws - padhuka
standards- basic stds - vikas
Advanced stds- surbhi
Rest of the chap- surbhi
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I would say that u should refer study mat of institute if you want to have a good idea about the subject and score good marks...and if you just want to pass the subject then any author's book will be sufficient for you...