Auditing and Ethics is a vital subject in Group II of CA Intermediate (New Syllabus) that equips students with the knowledge of how audits are conducted and the ethical responsibilities of Chattered Accountants. Mastering this paper will not only help in exams but also during articleship training, CA Final, and your professional career as a chattered accountant.
With Bhagya Achievers 100% free handwritten notes, chapter-wise summaries, and weekly MCQs tests, students confidently prepare for this subject and score 60+ marks.
CA Inter Audit and Ethics Paper Pattern
Total Marks = 100
Descriptive = 70 Marks
MCQs/ Case Study = 30 Marks
Paper 5: CA Inter Auditing and Ethics Syllabus
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Paper 5: CA Inter Auditing and Ethics Syllabus
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Ch-1 Nature, Objective and Scope of Audit
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Ch-2 Audit Strategy, Audit planning, and Audit Programme
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Ch-3 Risk Assessment and Internal Control
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Ch-4 Audit Evidence
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Ch-5 Audit of Items of Financial Statements
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Ch-6 Audit Documentation
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Ch-7 Completion and Review
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Ch-8 Audit Report
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Ch-9 Special feature of Audit of different types of entities
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Ch-10 Audit of Banks
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Ch-11 Ethics and terms of Audit Engagements
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CA Inter Auditing and ethics ABC Analysis and Weightage
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Chapter No
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Chapter Name
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Category
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Weightage
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Chapter 1
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Nature, Objective and Scope of Audit
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Category A
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4%-6%
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Chapter 2
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Audit Strategy, Audit Planning and Audit Programme
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8%-12%
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Chapter 3
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Risk Assessment and Internal Control
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8%-12%
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Chapter 4
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Audit Evidence
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12%-18%
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Chapter 6
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Audit Documentation
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Chapter 7
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Completion and Review
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8%-12%
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Chapter 11
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Ethics and Terms of Audit Engagements
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8%-10%
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Chapter 8
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Audit Report
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Category B
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8%-12%
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Chapter 10
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Audit of Banks
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8%-12%
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Chapter 5
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Audit of Items of Financial Statements
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Category C
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12%-20%
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Chapter 9
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Special Features of Audit of Different Type of Entities
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8%-12%
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Best Books For Auditing and Ethics in CA Inter
As we all know, Auditing and Ethics is one of the toughest subjects in CA Intermediate so it is important to choose the best books to crack CA Inter Audit and Ethics paper.
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Best Books
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Author name
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Auditing and ethics for CA Inter
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CA Surbhi Bansal
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Taxmann’s Auditing & Ethics
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Pankaj garg
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Secret Preparation Tips to Crack CA Inter Audit and Ethics
Presentation Matters in Ethics Answers
- Ethics answers should be point wise, clear and law-referenced.
- Use headings like “As per the Code of Ethics issued by ICAI…”
Use ICAI Language in Theory
- Write answers in ICAI preferred language using phrases like “The auditor shall….” or “as per SA 230...”
Benefits of CA Inter Audit and Ethics Free Download Notes
100% ICAI Aligned Content - CA Inter Audit and Ethics Free Download Notes
- No unnecessary theory in Business Law Free Notes
- Notes Focus on what’s important
- Chapter-wise legal provisions made Business Law Notes simple
Concept Clarity with Visual Flow Notes - CA Inter Audit and Ethics Free Download Notes
Handwritten + Typed Notes Combo - CA Inter Audit and Ethics Free Download Notes
Free Notes Ready to Revise Format - CA Inter Audit and Ethics Free Download Notes
Key Points Highlighted
- Important Sections Bolded in notes
- One-liners notes for MCQs
- Test yourself corner after each topic
Frequently Asked Questions
Q1: What is the best way to prepare for CA Inter Audit and Ethics?
Ans. Use ICAI module for concepts and rely on Bhagya Achievers 100% free handwritten notes for revision. Get topic – wise and chapter – wise free download PDFs, SA charts, Ethics quick summaries, and MCQs – all available for free download.
Q2: What is the exam pattern of CA Intermediate Audit and Ethics?
- Total Marks: 100
- 70 Marks: Auditing
- 30 Marks: Ethics
- Objective(MCQs): 30 Marks
- Descriptive Answers: 70 Marks
Q3: What topic is most repeated in Audit Ethics?
- Company Audit – I & II
- SA 230, 240, 500, 700
- Audit planning & Audit Assessment
- Audit report & Documentation
- Ethics – Professional Misconduct, Integrity
Q4: How to improve answer presentation in Audit theory paper?
- Start with headings & point-wise format.
- Underline keywords, use SA/section numbers.
Q5: How many days are enough to complete Audit and Ethics using these notes?
Ans. With dedicated focus, you can complete the entire subject in 15 – 20 days using Bhagya Achievers planner.
Q6: Where can I ask doubts if I am stuck while studying?
Ans. Use Bhagya Achievers community section where your doubts are solved in a few minutes.
Q7: Can I print these free notes?
Ans. Yes, all free download audit and ethics notes are in PDF format and printable for your convenience.
Q8: What makes Bhagya Achievers Audit and Ethics notes unique?
Ans. CA Inter Audit and Ethics 100% free download handwritten, chapter-wise and topic-wise notes created by rank holders. All free download PDFs of Audit and Ethics notes simplifies ICAI concepts in simple language.
