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Paper 5

CA Inter Auditing and Ethics: Most Repeated Questions & Important Topics

Ranked by how often each topic was actually asked — computed from real papers, not predicted.

Built from 199 real questions across 14 CA Inter Auditing and Ethics attempts. Every topic links to the exact past papers it appeared in. The top 10 cover about 60% of everything asked.
30
Topics ranked
199
Questions analysed
14
Attempts
1
Auditing
57×
asked
2019–2025
Tested provisions: AS 13AS 18CARO 2016Chartered Accountants Act, 1949Companies ActCompanies Act, 1949Companies Act, 2013FEMA
2
Audit Evidence
13×
asked
2018–2026
Tested provisions: SA 220SA 501SA 505SA 510SA 550SA 580SA 610SA 705
3
Audit
11×
asked
2026–2026
Tested provisions: CARO 2016CARO, 2020CGST Act, 2017Chartered Accountants Act, 1949Companies Act, 2013Income Tax Act, 1961Ind ASSA 200
Appeared in: Jan 2026 RTP
4
2021–2021
Tested provisions: Section 139 of Companies Act, 2013
Appeared in: Dec 2021
5
2019–2026
Tested provisions: SA 230SA 510SA 560SQC 1
6
Internal Control
asked
2019–2024
Tested provisions: SA 265SA 315
7
Audit Planning
asked
2018–2026
Tested provisions: SA 320SA 530Standard on Auditing
8
2025–2025
Tested provisions: SA 265
Appeared in: May 2025 RTP
9
Ethics
asked
2020–2026
Tested provisions: CARO 2016Chartered Accountants Act, 1949Ind AS 101Ind AS 20
10
2023–2024
Tested provisions: RBI normsReserve Bank Directions, 2016
11
Audit Sampling
asked
2021–2025
Tested provisions: SA 530
12
Audit Procedures
asked
2022–2025
Tested provisions: SA 299SA 510SA 560
13
Company Audit
asked
2020–2020
Tested provisions: CARO 2016Companies Act, 2013Section 136Section 139 (7)Section 139(2)Section 141Section 141(3)(g)Section 143(5)(a)
Appeared in: May 2020 MTP
14
Auditor'S Report
asked
2021–2022
Tested provisions: AS-1CARO 2020Companies Act, 2013SA 700 (Revised)SA 701SA 710Section 143 of the Companies Act, 2013
Appeared in: May 2022Jan 2021
15
2019–2023
Tested provisions: Companies Act, 2013Section 139 (7)Section 139 of Companies Act, 2013Section 140(4)Section 2(45)
16
2018–2022
Appeared in: May 2022Nov 2018
17
Risk Assessment
asked
2024–2024
Tested provisions: SA 220SA 315SA 510SA 540SA 550SA 610Standard on Auditing
18
Internal Audit
asked
2021–2024
Tested provisions: SA 610SA 705
19
2018–2019
Tested provisions: Chartered Accountants Act, 1949Companies Act, 2013Proviso to Section 140(5) of the Act
Appeared in: May 2019Nov 2018
20
Independence
asked
2024–2025
Tested provisions: Chartered Accountants Act, 1949SA 220SQC 1
21
2024–2024
Tested provisions: Ind ASSchedule III
Appeared in: May 2024 RTP
22
Joint Audit
asked
2019–2023
Tested provisions: Companies Act, 2013SA 299
23
Government Audit
asked
2024–2025
24
2024–2024
Tested provisions: SA 220SA 510SA 550SA 610
Appeared in: May 2024 RTP
25
2018–2024
26
2018–2022
Appeared in: May 2022Nov 2018
27
Audit Strategy
asked
2018–2024
28
2024–2025
29
2018–2023
30
2019–2023
Tested provisions: Section 143Section 143 of the Companies Act, 2013
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