ICAI CA Intermediate Audit: Syllabus, Study Material, Papers, Tips

CA Paper No. 6 The subject of auditing and assurance is intermediate.  One of the main responsibilities of a CA is to audit or review the financial accounts and their entries in order to identify irregularities. What has to be established through this course is an understanding of the auditing process and the ability to apply it to real-world situations. The curriculum lays forth an intermediate level of preparation for the student to audit and attest to any company’s financial statements.  Students should therefore concentrate on this subject from the start and consistently practice different questions and problems to develop subject mastery.

If you want to do your best on the 2023 CA Intermediate Auditing and Assurance paper, we are here to give you the comprehensive compilation of study materials you need. The subject weighting, curriculum, study materials, past question papers with suggested answers, RTP, and MTP mock test papers are all included in this compiler.

The CA Intermediate test dates for the May 2023 attempt have been made public by ICAI. So, on May 14, 2023, the CA Intermediate Auditing and Assurance 

Check the CA Intermediate Auditing Syllabus that you have to prepare for the 2023 exams:

Chapter 1: Nature, Objective and Scope of Audit

Chapter 2: Audit Strategy, Audit Planning and Audit Program

Chapter 3: Audit Documentation and Audit Evidence

Chapter 4: Risk Assessment and Internal Control

Chapter 5: Fraud and Responsibilities of the Auditor in this Regard

Chapter 6: Audit in an Automated Environment

Chapter 7: Audit Sampling

Chapter 8: Analytical Procedures

Chapter 9: Audit of Items of Financial Statements

Chapter 10: The Company Audit

Chapter 11: Audit Report

Chapter 12: Audit of Banks

Chapter 13: Audit of Different Types of Entities

To be aware of any updates to the accounting syllabus, you should carefully review the CA Intermediate Auditing and Assurance syllabus. The CA Intermediate auditing test schedule for 2023 is available here. After passing the CA Foundation Course, students can enrol in the CA Intermediate level.

The 30:70 assessment pattern is used for the CA Intermediate Audit paper. Thus, questions worth 30 marks will be MCQ-based, and those worth 70 will be based on subjective judgement. The following is the CA Intermediate Auditing and Assurance Marking scheme for 2023.

The Question Paper will be in two separates – Part I and Part II.

Part I will be for 30 marks MCQ types and Part II will be of the descriptive type for 70 marks.

You need to complete part I on OMR Sheet and Part II on the descriptive answer sheet.

Part II will comprise 5 questions from which Question no.1 is compulsory and any 3 questions you can do.

The duration of the exam will be 3 hrs, you need to manage your time accordingly.

Submit it on time to the invigilator.

Write answers in the language you have opted for while filling out the CA Inter exam form.

You have to prepare for the CA Inter Auditing on 2 different levels.

Make a list of all the questions that can be asked for CA Intermediate’s first level, including those that list, define, describe, explain, recognize, identify, classify, and discuss.   Your knowledge and all-around skills will be evaluated by these kinds of questions. These questions will weigh between 30% and 55% of your exam.

 Practice using the ICAI-recommended format for application and analysis abilities for the CA Intermediate second level assessment. To master this talent, practice a lot of questions with calculations in them. You should also solve, compute, identify, and reconcile inquiries in your practice. Your application and analytical skills will account for roughly 45% to 70% of your final grade.

The most effective study material for assisting CA candidates in passing their exams is that provided by the ICAI. They are sufficient on their own, so pupils are not forced to go out and get any other books. Although the jargon is a little challenging to read and comprehend. You will be able to fully understand the syllabus with the aid of the top study materials for the CA Inter Audit exam for 2023 that are provided here. Your study habits and methods will affect even your CA Inter outcomes. Check out the ICAI’s top CA Intermediate Study material for more information.

• Module 1

• • Initial Pages
  • Chapter 1: Nature, Objective and Scope of Audit
  • Chapter 2: Audit Strategy, Audit Planning and Audit Programme
  • Chapter 3: Audit Documentation and Audit Evidence
  • Chapter 4: Risk Assessment and Internal Control
  • Chapter 5: Fraud and Responsibilities of the Auditor in this Regard
  • Chapter 6: Audit in an Automated Environment
  • Chapter 7: Audit Sampling
  • Chapter 8: Analytical Procedures

• Module 2

• • Initial Pages
  • Chapter 9: Audit of Items of Financial Statements
  • Chapter 10: The Company Audit
  • Chapter 11: Audit Report
  • Chapter 12: Audit of Banks
  • Chapter 13: Audit of Different Types of Entities

Check the CA Intermediate study material of all the subjects from here.

The second level of the CA exam is the CA Intermediate. With a pass rate of only 20%, Intermediate exam results are extremely difficult. A great technique to determine your level of preparation for the CA Inter Audit paper is to complete the last three years’ question papers that correlate to ICAI advised answers. Along with it, you should also take a look at the suggested answer sheet so you may practise answering questions according to the ICAI-recommended format.

The more you study, the better your chances are of passing exams with good scores. In order for you to prepare for the CA Intermediate Auditing and Assurance 2023 Paper under the new updated scheme, we are sharing the 30:70 McQ.

If you’re seeking for the best CA Intermediate Audit Online and Pendrive Classes for 2023, Lecture Kharido  is the top choice because it offers the best Online classes and Pendrive classes taught by highly skilled and accomplished instructors who are renowned for their top-notch results. At Lecture Kharido, you can enroll in affordable CA Intermediate Audit and Assurance Online and Pendrive Classes. By eliminating the need to drive to a coaching facility, the extra time that students spend talking to friends, and a variety of other activities, online classes are the most effective approach to save a lot of time in your day.

Intermediate CA outcomes are challenging. Only about 20% of students pass the exam. The most reputable CA Institute for producing the greatest results is Lecture Kharido. It is widely known for consistently producing top AIRs. The knowledgeable instructors at Lecture Kharido will work one-on-one with each student to help them understand everything. Additionally, Lecture Kharido offers the standard Mock-test Paper series to give students excellent practice and a better understanding of exams.

• Make two different sorts of notes on the chapters that fall within the two main skill areas.
• Additionally, take note of the most recent SA update under the Auditing proclamation.
• Ask yourself the tough questions as you review different subjects.

Try to answer using the same details format as that provided in the answer sheets mandated by ICAI.

Lecture Kharido offers the top CA coaching for exam preparation. Students can achieve high marks by becoming familiar with the material through the sample test paper series and ongoing revision.

For better preparation for CA Intermediate 2021 exam 6 Auditing and Assurance exam, leave a comment below or enroll in our online programmes.

• One of India’s most promising career programmes is the CA programme. At three levels, the Ca course is finished. foundation, intermediate, and final levels in ca. The second level of the CA course is intermediate. After finishing the foundation level or through a direct entrance programme after passing your graduation level exams, you are qualified for this level.There are eight papers in all, separated into two sets, in the CA Intermediate Syllabus. The second group’s Paper 6: Auditing and Assurance is one of the longest papers. The best online and pen drive classes for preparing for the CA exams at all three levels were offered by Lecture Kharido. We use an organized study approach that enables you to pass the intermediate CA examinations with excellent grades. At the most affordable costs, you can also download our Pen Drive lessons.