CA Intermediate · January 2026 · Paper 5
CA Intermediate Auditing and Ethics January 2026: paper analysis
Our own analysis of the official paper, as of 12 October 2026. The questions and answers belong to ICAI; read them on ICAI's website.
Chapter-wise marks
Where the marks were in this paper (out of 100; internal-choice alternatives not double counted).
What each question tested
In our words, by question number. Open the official paper for the full question.
| Q | Marks | Tests | Chapter |
|---|---|---|---|
| 1(a) | 5 | Engagement partner responsibilities for direction, review and engagement quality control review under SA 220 | Nature, Objective and Scope of Audit |
| 1(b) | 5 | Identifying applicable engagement standards and contrasting reasonable and limited assurance | Nature, Objective and Scope of Audit |
| 1(c) | 4 | Letter of specific inquiry to legal counsel and auditor's response if management refuses contact | Audit Evidence |
| 2(a) | 5 | Matters to include in management's written representation letter | Completion and Review |
| 2(b) | 5 | Preliminary engagement procedures before continuing an existing client relationship | Audit Strategy, Audit Planning and Audit Programme |
| 2(c) | 4 | CARO reporting where physical verification of inventory is not carried out | Audit Report |
| 3(a) | 5 | Emphasis of matter paragraph: meaning and situations requiring it | Audit Report |
| 3(b) | 5 | Items excluded from audit documentation and whether working papers must be given to the client | Audit Documentation |
| 3(c) | 4 | Understanding and evaluating an automated accounting environment for audit planning | Risk Assessment and Internal Control |
| 4(a) | 5 | Meaning of misstatement with examples, applied to capital expenditure charged to revenue | Completion and Review |
| 4(b) | 5 | Recognition criteria and cost elements for property, plant and equipment | Audit of Items of Financial Statements |
| 4(c) | 4 | Quality control requirements on independence and engagement quality review under SQC 1 | Nature, Objective and Scope of Audit |
| 5(a) | 5 | Auditor's responsibilities for facts discovered after the financial statements are issued | Completion and Review |
| 5(b) | 5 | Audit procedures for verifying receipts of a non-governmental organisation | Special Features of Audit of Different Type of Entities |
| 5(c) | 4 | Engagement team discussion and sharing audit plan elements with management | Audit Strategy, Audit Planning and Audit Programme |
| 6(a) | 5 | Asset classification and provisioning of doubtful advances under RBI prudential norms | Audit of Banks |
| 6(b) | 5 | When to rely less on internal audit work and do more directly | Risk Assessment and Internal Control |
| 6(c) | 4 | Audit against rules and orders in government audit | Special Features of Audit of Different Type of Entities |
| 6(c) OR | 4 | Audit procedures for valuation of trade payables and other current liabilities | Audit of Items of Financial Statements |
What stood out
- Almost every descriptive question was framed as a practical scenario, even where the underlying requirement was standard-based recall.
- Completion and review (written representations, misstatements, subsequent events) carried 15 marks in the written part.
- Ethics was tested only through MCQs this attempt, with three questions on threats and communication with previous auditors.
- Quality control (SA 220 and SQC 1) appeared twice in the written part.
- Bank audit was limited to a single classification and provisioning question plus one MCQ.
Practise the chapters that carried the marks
Nature, Objective and Scope of Audit, Completion and Review, Special Features of Audit of Different Type of Entities: study guides and practice questions in the CA Intermediate format.