What are the most important topics in CA Final Advanced Auditing, Assurance and Professional Ethics?

The most-repeated topics in CA Final Advanced Auditing, Assurance and Professional Ethics, by real appearance count across 35 ICAI attempts (2015–2026, incl. MTPs & RTPs), are Auditing, Professional Ethics, Audit, Audit Procedures, Internal Control — the top 10 topics account for about 41% of all questions asked.

How is this "most repeated" list decided?

It is computed, not predicted: every question across 35 past papers, MTPs and RTPs is tagged to its topic, then topics are ranked by how often they were actually asked. Each topic links to the exact attempts it appeared in so you can verify.

Paper 3 Group 1

CA Final Advanced Auditing, Assurance and Professional Ethics: Most Repeated Questions & Important Topics

Ranked by how often each topic was actually asked in ICAI exams, MTPs and RTPs — computed from real papers, not predicted.

Built from 1004 real questions across 35 CA Final Advanced Auditing, Assurance and Professional Ethics attempts (2015–2026). Every topic below links to the exact past papers it appeared in, so you can read the actual questions. The top 10 topics cover about 41% of everything asked.

Topics ranked

1004

Questions analysed

Attempts (2015–26)

Auditing

150×

asked

2015–2025 5 hard 144 medium

Tested provisions: AS 13AS 18CARO 2016Chartered Accountants Act, 1949Companies ActCompanies Act, 1949Companies Act, 2013FEMA

Appeared in: Sep 2025 RTP Nov 2024 RTP May 2023 Mar 2021 MTP Oct 2021 MTP Oct 2020 MTP Nov 2018 MTP Nov 2015 MTP

Professional Ethics

56×

asked

2015–2026 1 hard 55 medium

Tested provisions: CARO 2016Chartered Accountants Act, 1949Code of EthicsCompanies ActCompanies Act, 1949SA 220SA 299SA 700

Appeared in: Jan 2026 RTP Jan 2026 Sep 2025 Sep 2025 RTP May 2025 RTP May 2025 Nov 2024 RTP Nov 2022 +1 more

Audit

46×

asked

2021–2022 2 hard 44 medium

Tested provisions: CARO 2016CARO, 2020CGST Act, 2017Chartered Accountants Act, 1949Companies Act, 2013Income Tax Act, 1961Ind ASSA 200

Appeared in: May 2022 Nov 2021 MTP Oct 2021 MTP

Audit Procedures

38×

asked

2015–2025 38 medium

Tested provisions: SA 299SA 510SA 560

Appeared in: Sep 2025 May 2025 RTP May 2023 Dec 2021 Nov 2021 MTP Oct 2020 MTP Jul 2020 MTP Nov 2020

Internal Control

26×

asked

2015–2022 1 hard 25 medium

Tested provisions: SA 265SA 315

Appeared in: Nov 2022 May 2022 Nov 2022 RTP Dec 2021 Nov 2021 MTP Mar 2021 MTP Oct 2021 MTP Oct 2020 MTP

Tax Audit

22×

asked

2015–2025 22 medium

Tested provisions: Clause (37) of the Form 3CDCompanies Act, 2013, section 133Income Tax Act, 1961Income Tax RulesMSME Act, 2006Section 145 of Income Tax Act, 1961Section 21(d) of Form 3CDSection 44AB

Appeared in: May 2025 May 2023 Nov 2022 May 2022 Nov 2022 RTP Dec 2021 Nov 2021 MTP Oct 2021 MTP

Related Party Transactions

19×

asked

2015–2026 19 medium

Tested provisions: AS 18AS-18Ind ASInd AS 36SA 510SA 550SA 560SA 700

Appeared in: Jan 2026 Sep 2025 RTP May 2023 Nov 2022 Dec 2021 Oct 2020 MTP Jul 2020 MTP Nov 2020

Professional Misconduct

18×

asked

2015–2022 18 medium

Tested provisions: Chartered Accountants Act, 1949Clause (1) of Part IClause (2) of Part IClause (2) of Part IIIClause (3) of Part I of Second ScheduleClause (4) of Part I of the First ScheduleClause (6) of Part IClause (7) of Part I of First Schedule

Appeared in: Nov 2022 May 2022 RTP Jul 2020 MTP Nov 2018 MTP May 2018 Nov 2018 Nov 2015 MTP May 2015

Consolidation

17×

asked

2015–2026 4 hard 13 medium

Tested provisions: AS 21As per Schedule III to the Companies Act, 2013CARO 2020Companies (Indian Accounting Standards) Rules, 2015Ind ASInd AS 103Ind AS 109Ind AS 110

Appeared in: Jan 2026 RTP Sep 2025 Sep 2025 RTP Nov 2022 May 2022 Nov 2022 RTP Dec 2021 Oct 2020 MTP

Companies Act, 2013

17×

asked

2015–2025 17 medium

Tested provisions: Companies Act, 2013Section 129(1)Section 136Section 143 of the ActSection 143(5)(a)Section 143(5)(b)Section 143(7)Section 197(4) of the Companies Act

Appeared in: Sep 2025 RTP May 2023 Oct 2020 MTP Jul 2020 MTP May 2019 Nov 2018 MTP May 2015 May 2015 MTP

Peer Review

17×

asked

2015–2023 17 medium

Tested provisions: Chartered Accountants Act, 1949

Appeared in: May 2023 Nov 2022 May 2022 Nov 2022 RTP Dec 2021 Mar 2021 MTP Oct 2021 MTP Jul 2020 MTP

Audit Report

16×

asked

2015–2025 16 medium

Tested provisions: SA 705

Appeared in: Sep 2025 Nov 2022 RTP Nov 2021 MTP Mar 2021 MTP Oct 2021 MTP Oct 2020 MTP Nov 2020 Nov 2018 MTP +1 more

Risk Assessment

14×

asked

2015–2026 14 medium

Tested provisions: SA 220SA 315SA 510SA 540SA 550SA 610Standard on Auditing

Appeared in: Jan 2026 Sep 2025 Nov 2022 Nov 2022 RTP Dec 2021 May 2018 MTP May 2018 Nov 2018 +1 more

Companies Act

13×

asked

2020–2021 3 hard 10 medium

Tested provisions: CARO 2016Chartered Accountants Act, 1949Companies ActCompanies Act, 2013FEMAIndian Accounting StandardsRule 16 of the Companies (Share Capital and Debentures) Rules, 2014Rule 3(1) of the Companies (Corporate Social Responsibility Policy) Rules, 2014

Appeared in: Dec 2021 Mar 2021 MTP Oct 2021 MTP Jul 2020 MTP Nov 2020

Corporate Governance

13×

asked

2015–2022 12 medium

Tested provisions: Companies Act, 2013LODRListing Obligations and Disclosure Requirements) Regulations, 2015Regulation 27Regulation 33SEBI (LODR) Regulations 2015SEBI (LODR) Regulations, 2015

Appeared in: May 2022 Nov 2022 RTP Nov 2021 MTP Mar 2021 MTP Oct 2021 MTP Oct 2020 MTP Jul 2020 MTP Nov 2020

Company Audit

13×

asked

2015–2019 12 medium

Tested provisions: CARO 2016Companies Act, 2013Section 136Section 139 (7)Section 139(2)Section 141Section 141(3)(g)Section 143(5)(a)

Appeared in: May 2019 MTP Nov 2017 MTP Nov 2015 MTP May 2015 MTP

Internal Audit

13×

asked

2015–2025 13 medium

Tested provisions: SA 610SA 705