CA Intermediate Audit and Assurance is the 5th Paper. CA Intermediate Auditing and Assurance is all about teaching the Nature, Objective, and scope along with the topics and Manual and process of Auditing. At the initial students are taught to maintain the balance sheet, check the balance sheet, finding out discrepancies in the balance sheet. It is one of the essential subjects of CA Intermediate.
The Subject is practically based on questions that are applied to the real-life scenario. The whole syllabus of CA Intermediate helps students in the preparation of the audit statement required in any business. Students are also taught planning, programming, evidence, Auditing Risk Assessment, Documentation, responsibilities of the auditors, audit sampling, analytical procedure, and more.
There is a lot to learn in the CA Intermediate Audit and Assurance. Students have to be attentive from day 1 if they want to be experts in auditing and assurance.
Students who are interested in the ICAI CA Intermediate Auditing and Assurance, Don’t Worry. Below, we have mentioned all the information about CA Intermediate Auditing. After reading this article students can able to check CA Intermediate Audit Syllabus, CA Intermediate Audit Study Material, CA Intermediate Audit Marking Scheme, CA Intermediate Audit Weightage, CA Intermediate Audit Books, CA Intermediate Audit Online Classes, CA Intermediate Audit Question Paper and CA Intermediate Mock Test paper but before that let’s have an overview of the CA Intermediate Examination.
About the CA Intermediate Course
CA Intermediate is the second milestone of the Chartered Accountant Student. Students can enter through CA Intermediate through the direct entry route method and the CA Foundation Route method. CA Inter Course is divided into two groups of 3 subjects each according to the new syllabus. Students have two options either to appear in single groups or Both the groups of the CA Intermediate Examination.
CA Intermediate Auditing comes in the Second group. CA Intermediate auditing is a lengthy paper in which students must prepare the study plan according to the question paper which would help them to score well in the examination. Students can start preparation for the examination once they have completed their registration process.
Must check the CA Inter exam Dates in 2024
CA Intermediate Audit Syllabus 2024
The syllabus is one of the important things that students should focus on once they have completed their registration. Students must know that the CA Intermediate Auditing is a lengthy subject. Going through the CA Inter Audit Syllabus helps in clearing all the doubts regarding your topics and Chapters of the examination.
Below is the CA Intermediate Audit Syllabus.
| Chapter | Chapter Names |
| 1 | Nature, Objective and Scope of Audit |
| 2 | Audit Strategy, Audit Planning and Audit Programme |
| 3 | Audit Documentation and Audit Evidence |
| 4 | Risk Assessment and Internal Control |
| 5 | Fraud and Responsibilities of the Author in this Regard |
| 6 | Audit in an Automated Environment |
| 7 | Audit Sampling |
| 8 | Analytical Procedures |
| 9 | Audit of Items of Financial Statements |
| 10 | The Company Audit |
| 11 | Audit Report |
| 12 | Audit of Banks |
| 13 | Audit of Different Types of Entities |
CA Intermediate Audit Study Material and Practice Manual 2024
Every year ICAI modified the Study Material of the CA Intermediate Examination. After the successful completion of your CA Intermediate Examination student must review the CA Intermediate Audit Study material. Going through the study material helps you in building an understanding of the topics and chapters which are going to appear in the examination according to which you can prepare yourself well to score well in the examination.
CA Inter Auditing study material and Practice manual helped a lot during the examination. Students get a clear-cut idea about all the topics of the CA Intermediate. After going through the practice manual, students don’t necessarily need any books to study. Students clear the examination after going through these practice manuals.
Below are the CA Intermediate Audit and Assurance Study Material and Practice Manual 2022. Click on the link to download the CA Intermediate Audit Study Material PDF.
Module 1
- Initial Pages
- Chapter 1: Nature, Objective, and Scope of Audit
- Chapter 2: Audit Strategy, Audit Planning, and Audit Programme
- Chapter 3: Audit Documentation and Audit Evidence
- Chapter 4: Risk Assessment and Internal Control
- Chapter 5: Fraud and Responsibilities of the Auditor in this Regard
- Chapter 6: Audit in an Automated Environment
- Chapter 7: Audit Sampling
- Chapter 8: Analytical Procedures
Module 2
- Initial Pages
- Chapter 9: Audit of Items of Financial Statements
- Chapter 10: The Company Audit
- Chapter 11: Audit Report
- Chapter 12: Audit of Banks
- Chapter 13: Audit of Different Types of Entities
CA Intermediate Audit practice manuals were issued for the CA IPCC student. CA Intermediate Students don’t need to worry much.
CA Intermediate Audit Pronouncement and Amendment
Every year ICAI issues a pronouncement document that contains all the information regarding the newly released ICAI CA Intermediate auditing amendments.
Below are all the CA Intermediate Auditing SA.
Students must read these CA Inter Auditing SA. These will keep them updated regarding all the real-world changes made in the auditing.
CA Intermediate Audit Books 2024
Below are some of the Best CA Intermediate auditing and assurance books. Students can use these books for reference. Meanwhile, the study material ICAI is good enough to crack the examination.
Below are some of the famous authors whose CA Inter Audit Books you can use for further reference.
- Surbhi Bansal Books
- Pankaj Garg Books
- Kamal Garg Books
- Sekar Books
CA Intermediate Auditing Marking Scheme and Examination Pattern 2024
CA Intermediate Auditing and Assurance paper combined both the subjective and objective type questions. The Paper is divided into a 70:30 ratio in which 30% paper is objective-based and 70% paper is subjective-based.
The ICAI CA Inter Auditing Marking Scheme 2022 is as follows-
- 30 Marks’ paper is objective MCQ based and 70 Marks paper is subjective based.
- It is necessary to complete all the objective-type questions in part 1 of the OMR sheet.
- Part 2 of a subjective type question in which out of 5 questions 1 is compulsory for every student and among the remaining 4 you have to do only 4.
- Students have 3 hours to complete the CA Intermediate audit paper.
- Students can write either in English or Hindi language which they have chosen at the time of filling their CA inter-exam form.
Following the above CA Intermediate Auditing examination pattern and marking scheme will surely help you before the examination.
CA Intermediate Auditing and Assurance Chapter Wise weightage 2024
Below is the CA Intermediate Auditing Chapter-wise weightage 2024 Examination. Students should know the weight of all the chapters before starting their preparation for the examination. These chapters help the student focus properly on their syllabus. Students can distribute their time and focus more on the Chapters with High weightage in the examination.
Below is the latest CA Intermediate Audit and weightage as follows bellow-
| Chapter | Topics | Weightage |
| Chapter 1, 2, 7, 8 | Chapter 1: Nature, Objective and Scope of Audit
Chapter 2: Audit Strategy, Audit Planning and Audit Programme Chapter 7: Audit Sampling Chapter 8: Analytical Procedures | 20%-25% |
| Chapter 3 | Chapter 3: Audit Documentation and Audit Evidence | 5%-15% |
| Chapter 4, 6 | Chapter 4: Risk Assessment and Internal Control
Chapter 6: Audit in an Automated Environment | 10%-15% |
| Chapter 9 | Chapter 9: Audit of Items of Financial Statements | 10%-15% |
| Chapter 11 | Chapter 11: Audit Report | 5%-15% |
| Chapter 12-13 | Chapter 12: Audit of Banks
Chapter 13: Audit of Different Types of Entities | 10%-20% |
| Chapter 5,10 | Chapter 5: Fraud and Responsibilities of the Auditor in this Regard
Chapter 10: The Company Audit | 15%-20% |
Below is the CA Intermediate Auditing and Assurance Skill-wise Weightage.
| Subject: Cost and Management Accounting | Nature of Questions | Weightage |
| Comprehension and Knowledge |
| 30%-55% |
| Application and Analytical |
| 40%-70% |
CA Intermediate Audit Paper 2024
CA Intermediate is one of the toughest examinations among all the three levels. Every year lakhs of students appear for the CA Intermediate Examination but only a few make it clear. If you want to come under this 20 % cut-off and score well in the Examination, solving CA Intermediate Previous year question paper, Mock Test paper, revision test paper, and MCQ help you in making CA Intermediate Audit notes and scoring well in the examination. Students must solve the CA Intermediate paper for better preparation for the exam.
CA Intermediate Audit Question Paper with Suggested Answers
Below are all the CA Intermediate Audit Question papers with suggested answers. Click on the links to Download the CA Intermediate Auditing and Assurance Previous Year question paper with suggested answers. Students can segregate the important questions from the CA intermediate Audit from these papers.
| Question papers |
CA Intermediate Audit Mock Test Paper 2024
Mock test papers are based on real-life implications. Mock test papers are real-life papers. Solving the CA Intermediate Mock test paper helps the students in analyzing their performance. Depending on the performance they can work hard and score well in the Examination.
CA Intermediate Audit Revision Test Paper 2024
Download CA Intermediate Auditing and Assurance Revision Test Paper 2022 Examination.
CA Intermediate Audit MCQ 2022
Below is the CA Inter auditing and assurance MCQ paper. These papers are divided into the 30:70 weightage of the Exam form. Solving these CA Intermediate Auditing and assurance MCQ will help you to score well in the examination.
CA Intermediate Auditing and Assurance 2022
Also Check: CA New Scheme
CA Intermediate Audit and Assurance Preparation Tips 2024
Below are the CA Intermediate Audit and Assurance preparation tips. Following these preparation tips will help you to score well in the Examination. Students can follow these CA inter audit preparation tips if they really want improvement in their CA Intermediate result.
Students who are finding any difficulty in CA Intermediate auditing paper. It is the right time to take the Best CA Intermediate Audit Coaching. Students can also Refer CA Intermediate auditing Pendrive Classes which also works the same.
Below are the Best CA Intermediate Auditing Preparation Tips for the Examination.
- Create a proper CA Intermediate Study Plan and time table before starting your CA Intermediate auditing preparation.
- Prepare CA Inter Audit Notes before the examination.
- Divide your schedule properly according to your Skill-wise Weightage.
- Go through all the latest amendments and SA issued by the ICAI.
- Reserve your last month for the Solving Mock test Paper, Revision test paper, and previous year question paper.
I hope the above article helps you to get all the information regarding the CA Intermediate Auditing and Assurance.
Commencement of Live Virtual Classes (LVC Batch – 2) under the New Scheme from 15th April 2024 for the students of CA Foundation/Intermediate/Final courses appearing in September/November 2024 Examinations – (10-04-2024)