I think Paduka is the best book for audit but it is lengthy, what I would advice you is go for paduka if you have sufficient time otherwise go for surbi bansal or v.k agarwal.

surbhi bansal

If you wanna study as per latest trend - go 4 padhukas 

converage of surbhi bansal mam is very poor ..... refer for guidance never trust on these

Do the chapters like  PE, Com Audit, Auditors report n practical oriented chapters from padhuka only...

SURBHI BANSAL

FOR CA FINAL -AUDIT WHICH BOOK IS GOOD  PADUKA OR SURBHI BANSAL OR ONLY PRACTICE MANUAL OF INSTITUTE