Surbhi bansal or...

If you wish to study from a comprehensive book, then you can pick up Padhuka's book. Even Vikas Oswal book is good. But, I would suggest you to still refer to Surbhi Bansal's book and only for some chapters you can follow other authors books.

I would Suggest Vikas Oswal Book

PM has to be complemented almost in all subjects.

C.V Lokesh book is good try it.

For Auditing and assurance we need to mix between Institutes Study Mat+Practice Mat and Surbhi bansals notes. For understanding Surbhi bansals notes are good but for writing in exams one need to know little bit of technical terms which are available in SM & PM. ICAI will always prefer answer as per its material rather than from external authors notes.