CA Intermediate Auditing Notes 2026
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Prepare smarter for your CA Intermediate Exam 2025 with the latest CA Intermediate Auditing and Ethics Notes (PDF) designed by subject experts. These notes are easy to revise, cover all important topics from ICAI’s latest syllabus, and are perfect for last-minute preparation.
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Why Study CA Intermediate Auditing & Ethics?
Auditing and Ethics is one of the most crucial papers in the CA Intermediate level. It helps students understand the principles of auditing, professional ethics, and reporting—building a strong foundation for Articleship training and CA Final Audit.
This subject not only teaches you how to audit financial statements but also prepares you to make ethical, professional decisions in your career.
CA Intermediate Auditing Notes 2026 – Download Links
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CA Intermediate Auditing Marks Weightage Notes
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CA Intermediate Auditing & Ethics Syllabus 2026 – Overview
The CA Intermediate Auditing and Ethics paper is designed to provide students with a deep understanding of:
Auditing Concepts and Objectives
Audit Planning, Strategy, and Program
Risk Assessment and Internal Control
Audit Evidence and Documentation
Audit of Financial Statements Items
Audit Report and its Types
Audit of Special Entities (Banks, LLPs, NGOs, etc.)
Professional Ethics and Code of Conduct
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Key Topics Covered in Auditing & Ethics Notes
1. Nature, Objective, and Scope of Audit
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Meaning, Origin, and Need for Audit
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Objective & Scope of Audit
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Auditor’s Qualities and Responsibilities
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Relationship of Auditing with Other Disciplines
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SA 200 – Overall Objectives of the Independent Auditor
2. Audit Planning, Strategy & Program
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Benefits of Audit Planning
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Development of Audit Plan & Program
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SA 300 – Planning an Audit of Financial Statements
3. Risk Assessment and Internal Control
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Concepts of Audit Risk, Materiality & Internal Control
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Understanding IT & Digital Audit Environment
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SA 315, SA 320 – Risk Assessment & Materiality
4. Audit Evidence and Sampling
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Meaning and Types of Audit Evidence
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Internal Audit vs. External Audit
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Audit Sampling Methods
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SA 500, SA 530, SA 505, SA 510, SA 550, SA 520
5. Audit Documentation & Completion
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Nature & Purpose of Documentation
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Subsequent Events & Going Concern Assumption
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SA 230, SA 560, SA 570
6. Audit Report
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Forming an Audit Opinion
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Types of Modified Opinions (Qualified, Adverse, Disclaimer)
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Comparative Information & CARO
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SA 700–706–710
7. Audit of Special Entities
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Audit of Government Bodies, Trusts, Societies, Banks, LLPs, and Educational Institutions
8. Professional Ethics
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Principles of Integrity, Objectivity, Competence, Confidentiality, and Independence
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Threats to Independence & Safeguards
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SA 210, SQC 1, SA 220
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Preparation Tips for CA Intermediate Auditing & Ethics
Practice Case Studies: Build your analytical and application skills by solving ICAI-based cases.
Focus on Ethics: Go through ICAI’s Code of Ethics and understand its real-life implications.
Make Short Notes: Summarize auditing standards and ethics principles for quick recall.
Take Mock Tests: Identify your weak areas and improve your conceptual clarity.
Revise SAs Regularly: Most questions are directly linked to Standards on Auditing (SAs).
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