Official ICAI · Paper 5 · 12 sessions

ICAI CA Intermediate (Group 2) — Auditing & Ethics Past Papers & Suggested Answers

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

Paper 5 100 marks 3 hours 70% descriptive · 30 marks of case-scenario MCQs

What Auditing & Ethics covers

The 12 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

  1. 1 Nature, Objective and Scope of Audit
  2. 2 Audit Strategy, Audit Planning and Audit Programme
  3. 3 Risk Assessment and Internal Control
  4. 4 Audit Evidence
  5. 5 Audit of Items of Financial Statements
  6. 6 Audit Documentation
  7. 7 Completion and Review
  8. 8 Audit Report
  9. 9 Special Features of Audit of Different Type of Entities
  10. 10 Audit of Banks
  11. 11 Ethics and Terms of Audit Engagements
  12. 12 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 Auditing & 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.