Official ICAI · Paper 3 · 11 sessions

ICAI CA Final (Group 1) — Advanced Auditing & Professional Ethics Past Papers & Suggested Answers

Every published exam session for Advanced Auditing, Assurance and Professional Ethics, newest first — with direct links to ICAI's own Suggested Answer, Examiner Comments and Question Paper PDFs. Most recent: May 2026.

Paper 3 100 marks 3 hours 70% descriptive · 30 marks of case-scenario MCQs

What Advanced Auditing & Professional Ethics covers

The 20 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

  1. 1 Quality Control
  2. 2 General Auditing Principles and Auditors Responsibilities
  3. 3 Audit Planning, Strategy and Execution
  4. 4 Materiality, Risk Assessment and Internal Control
  5. 5 Audit Evidence
  6. 6 Completion and Review
  7. 7 Reporting
  8. 8 Specialised Areas
  9. 9 Related Services
  10. 10 Review of Financial Information
  11. 11 Prospective Financial Information and Other Assurance Services
  12. 12 Digital Auditing and Assurance
  13. 13 Group Audits
  14. 14 Special Features of Audit of Banks and Non-Banking Financial Companies
  15. 15 Overview of Audit of Public Sector Undertakings
  16. 16 Internal Audit
  17. 17 Due Diligence, Investigation and Forensic Accounting
  18. 18 Sustainable Development Goals (SDG) and Environment, Social and Governance (ESG) Assurance
  19. 19 Professional Ethics and Liabilities of Auditors
  20. 20 Old Scheme topics (not in the New Scheme syllabus)
Official ICAI study material for this paper

Reading the answer isn't the same as writing one.

Sit a whole Advanced Auditing & Professional Ethics paper on ICAI's clock and under its attempt rules, and see the mark. Or attempt one question at a time, or drill this paper's objective section in timed MCQ mode.