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Auditing and Ethics for CA Intermediate
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EduRev's Auditing and Assurance course for CA Intermediate is designed specifically for CA Intermediate students who want to gain a comprehensive understanding of the subject. This course covers all the essential aspects of auditing and assurance, including risk assessment, internal control systems, audit evidence, and audit reports. The course is taught by experienced professionals and includes practice questions, case studies, and mock exams to help students prepare for the CA Intermediate exam. Join this course to develop a strong foundation in auditing and assurance and excel in your CA Intermediate exam.

Auditing and Ethics for CA Intermediate Study Material

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Auditing and Ethics for CA Intermediate
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Auditing and Ethics for CA Intermediate Exam Pattern 2024-2025

Auditing and Assurance for CA Intermediate Exam Pattern for CA Intermediate

The CA Intermediate exam is conducted by the Institute of Chartered Accountants of India (ICAI) and is divided into two groups. The Audit and Assurance paper is a part of Group II and carries a weightage of 100 marks. The paper is designed to test the students' knowledge and understanding of auditing and assurance concepts.

Exam Pattern:

The Audit and Assurance paper is a subjective paper with a duration of three hours. The paper is divided into two parts - Part A and Part B.

Part A comprises of 40 marks and consists of four compulsory questions. Each question carries 10 marks. The questions in Part A are designed to test the students' conceptual understanding of auditing and assurance.

Part B comprises of 60 marks and consists of six questions out of which the students are required to attempt any four questions. Each question carries 15 marks. The questions in Part B are designed to test the students' application skills and their ability to solve practical problems related to auditing and assurance.

Key Pointers:

1. The Audit and Assurance paper is a part of Group II of the CA Intermediate exam and carries a weightage of 100 marks.
2. The paper is subjective and has a duration of three hours.
3. The paper is divided into two parts - Part A and Part B.
4. Part A consists of four compulsory questions carrying 10 marks each and is designed to test the students' conceptual understanding.
5. Part B consists of six questions out of which four are to be attempted carrying 15 marks each. It tests the students' application skills and ability to solve practical problems.
6. It is important to have a thorough understanding of auditing and assurance concepts and their practical application to score well in this paper.

In conclusion, the Audit and Assurance paper is an important paper in the CA Intermediate exam and requires a sound conceptual understanding of auditing and assurance concepts along with their practical application to score well. Students should practice solving practical problems related to auditing and assurance to enhance their application skills.
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Auditing and Ethics for CA Intermediate Syllabus 2024-2025 PDF Download

CA Intermediate Auditing and Assurance Syllabus



Nature, Objective and Scope of Audit



  • Meaning and Objectives of Auditing

  • Types of Auditing

  • Scope of Audit



Audit Strategy, Audit Planning and Audit Programme



  • Audit Strategy and its Components

  • Audit Planning Process

  • Audit Programme and its Preparation



Audit Documentation and Audit Evidence



  • Audit Documentation and its Importance

  • Audit Evidence and its Types

  • Audit Sampling Techniques



Risk Assessment and Internal Control



  • Risk Assessment Process

  • Internal Control and its Types

  • Internal Control Evaluation



Fraud and Responsibilities of the Auditor in this Regard



  • Fraud and its Detection Techniques

  • Auditor's Responsibilities in Fraud Detection and Reporting



Audit in an Automated Environment



  • Audit of Computerized Information Systems

  • CAATs (Computer Assisted Audit Techniques)



Analytical Procedures



  • Meaning and Importance of Analytical Procedures

  • Types of Analytical Procedures



Audit of Items of Financial Statements



  • Audit of Revenue and Receivables

  • Audit of Inventory and Fixed Assets

  • Audit of Payables and Expenses



The Company Audit



  • Audit of Share Capital and Dividends

  • Audit of Reserves and Provisions

  • Audit of Loans and Advances



Audit Report



  • Types of Audit Reports

  • Audit Report Writing



Audit of Banks



  • Audit of Banking Transactions

  • Audit of Loans and Advances by Banks

  • Audit of Investment Portfolio of Banks



Audit of Different Types of Entities



  • Audit of Non-Profit Organizations

  • Audit of Government Organizations

  • Audit of Partnership Firms

This course is helpful for the following exams: CA Intermediate

How to Prepare Auditing and Ethics for CA Intermediate?

Preparing for Auditing and Assurance for CA Intermediate requires a strategic approach that focuses on building a strong foundation of knowledge and skills. Here are some key steps to help you prepare effectively:

Understand the Course: Auditing and Assurance is a critical subject in the CA Intermediate curriculum. It is a part of the Group 2 elective paper, which also includes subjects like Enterprise Information Systems and Strategic Management. The course is designed to help students develop an understanding of auditing concepts, principles, and practices, and how they apply to various types of organizations.

Get Familiar with the Syllabus: Before starting your preparation, it's important to review the syllabus in detail. This will help you identify the topics that are covered in the course and the weightage assigned to each topic. You can access the CA Intermediate syllabus on the ICAI website.

Refer to the Study Material: The ICAI provides study material for all subjects in the CA Intermediate curriculum, including Auditing and Assurance. The study material is comprehensive and covers all the topics in detail. Make sure to read and understand each chapter thoroughly.

Practice with Past Papers: Practicing past papers is an essential part of preparing for any exam. It helps you get familiar with the exam pattern, the type of questions asked, and the time required to complete the paper. The ICAI releases past papers and suggested answers on its website, which you can use for practice.

Join a Coaching Institute: Joining a coaching institute can be beneficial, especially if you need additional guidance and support. Coaching institutes offer classroom teaching, doubt solving sessions, mock tests, and other resources that can help you prepare effectively.

Stay Updated: Keep yourself updated with the latest developments in the auditing industry and any changes in the laws and regulations. This will help you apply the concepts you learn in the course to real-life situations.

In conclusion, preparing for Auditing and Assurance for CA Intermediate requires a disciplined and systematic approach. By following these steps, you can build a strong foundation of knowledge and skills and increase your chances of success in the exam.

Importance of Auditing and Ethics for CA Intermediate

Importance of Auditing and Assurance for CA Intermediate Course



Overview: Auditing and Assurance is a crucial subject in the CA Intermediate Course. It is a specialized field that deals with the examination of financial statements and other relevant documents to ensure their accuracy and reliability. This subject equips CA aspirants with the necessary skills and knowledge to assess the financial health of an organization and provide valuable insights to stakeholders.

Key Learning Objectives: The CA Intermediate Course on Auditing and Assurance aims to equip students with the following skills:


  • Understanding the principles and concepts of auditing and assurance

  • Developing an understanding of the legal and regulatory framework governing auditing and assurance

  • Acquiring knowledge on various audit procedures and techniques

  • Learning to evaluate and assess audit risks

  • Developing communication and reporting skills



Importance of Auditing and Assurance: Auditing and Assurance is a crucial subject for CA Intermediate students. Here are some reasons why:


  • Ensuring Financial Integrity: Auditing and Assurance helps ensure the accuracy and reliability of financial information. This is important for stakeholders to make informed decisions about the organization.

  • Compliance: Organizations are required by law to have their financial statements audited. This subject equips CA aspirants with the necessary knowledge and skills to ensure compliance with legal and regulatory requirements.

  • Career Opportunities: Auditing and Assurance is a specialized field with a high demand for skilled professionals. CA Intermediate students with a strong understanding of this subject have a competitive edge in the job market.

  • Professional Development: Auditing and Assurance is a challenging subject that requires critical thinking and problem-solving skills. This subject helps CA aspirants develop these skills, which are essential for professional development.



Conclusion: Auditing and Assurance is a crucial subject for CA Intermediate students. It equips them with the necessary skills and knowledge to assess the financial health of an organization and provide valuable insights to stakeholders. This subject is essential for compliance, career opportunities, and professional development.

Auditing and Ethics for CA Intermediate FAQs

1. What is Auditing and Assurance for CA Intermediate?
Ans. Auditing and Assurance is a subject in the CA Intermediate course that deals with the principles and processes of auditing and assurance services. It covers topics such as audit planning, risk assessment, internal control, audit evidence, audit reports, and other related areas.
2. What is the importance of Auditing and Assurance in CA Intermediate?
Ans. Auditing and Assurance is an essential subject in the CA Intermediate course as it provides students with a thorough understanding of the auditing process and its significance in ensuring the accuracy and reliability of financial statements. It also helps students develop the necessary skills and knowledge to carry out effective audits and provide reliable assurance services.
3. What are the career opportunities after completing Auditing and Assurance for CA Intermediate?
Ans. After completing Auditing and Assurance for CA Intermediate, students can pursue various career opportunities such as becoming an auditor, a consultant, or an assurance professional in a public accounting firm, government agency, or private company. They can also work as internal auditors or compliance officers in various organizations.
4. How can I prepare for Auditing and Assurance for CA Intermediate?
Ans. To prepare for Auditing and Assurance for CA Intermediate, students should thoroughly study the course material, practice solving past papers, and take mock tests to assess their understanding and knowledge. They should also attend lectures and seek guidance from experienced teachers and professionals in the field.
5. What are the examination patterns and duration for Auditing and Assurance for CA Intermediate?
Ans. The Auditing and Assurance exam for CA Intermediate is a three-hour written examination that consists of 100 marks. The exam is divided into two sections, with Section A consisting of 30 multiple-choice questions worth one mark each, and Section B consisting of six subjective-type questions worth 16 marks each. The passing marks for the exam are 40% in each section and 50% overall.
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Course Description
Auditing and Ethics for CA Intermediate for CA Intermediate 2024-2025 is part of CA Intermediate preparation. The notes and questions for Auditing and Ethics for CA Intermediate have been prepared according to the CA Intermediate exam syllabus. Information about Auditing and Ethics for CA Intermediate covers all important topics for CA Intermediate 2024-2025 Exam. Find important definitions, questions, notes,examples, exercises test series, mock tests and Previous year questions (PYQs) below for Auditing and Ethics for CA Intermediate.
Preparation for Auditing and Ethics for CA Intermediate in English is available as part of our CA Intermediate preparation & Auditing and Ethics for CA Intermediate in Hindi for CA Intermediate courses. Download more important topics related with Auditing and Ethics for CA Intermediate, notes, lectures and mock test series for CA Intermediate Exam by signing up for free.
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Auditing and Assurance for CA Intermediate
Full Syllabus, Lectures & Tests to study Auditing and Ethics for CA Intermediate - CA Intermediate | Best Strategy to prepare for Auditing and Ethics for CA Intermediate | Free Course for CA Intermediate Exam
Attention CA Intermediate Students!
To make sure you are not studying endlessly, EduRev has designed CA Intermediate study material, with Structured Courses, Videos, & Test Series. Plus get personalized analysis, doubt solving and improvement plans to achieve a great score in CA Intermediate.
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Audit Strategy , Audit Planning and Audit Programme - 2 , Objective & Scope of Audit - 3 , ICAI Notes: Nature , PPT: Special Features of Audit of Different Type of Entities , The Company Audit - 4 , Audit Report - 2 , Audit Strategy , Audit Documentation & Audit Evidence - 5 , Objective & Scope of Audit - 2 , Nature , The Company Audit: Notes(Part- 2) , Audit in an Automated Environment: Notes , Objective and Scope of Audit , PPT: Risk Assessment and Internal Control , Analytical Procedures - 1 , Audit of Banks , Audit Planning and Audit Programme - 1 , Audit of Items of Financial Statements - 1 , Nature
Auditing and Ethics for CA Intermediate
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Course Speciality

Auditing and Assurance for CA Intermediate
Full Syllabus, Lectures & Tests to study Auditing and Ethics for CA Intermediate - CA Intermediate | Best Strategy to prepare for Auditing and Ethics for CA Intermediate | Free Course for CA Intermediate Exam