CA Intermediate Auditing and Ethics MCQ tests
Chapters covered
- Chapter 11: Ethics and Terms of Audit Engagements (6 Q)
- Chapter 3: Risk Assessment and Internal Control (16 Q)
- Chapter 4: Audit Evidence (19 Q)
- Chapter 6: Audit Documentation (4 Q)
- Chapter 8: Audit Report (42 Q)
- Chapter 10: Audit of Banks (24 Q)
- Chapter 5: Audit of Items of Financial Statements (42 Q)
- Chapter 9: Special Features of Audit of Different Types of Entities (12 Q)
- Chapter 7: Completion and Review (15 Q)
- Audit Evidence (9 Q)
- Completion and Review (1 Q)
- Special Features of Audit of Different Types of Entities (2 Q)
- Audit of Items of Financial Statements (5 Q)
- Audit Report (7 Q)
- Audit of Banks (5 Q)
- Chapter 1: Nature, Objective and Scope of Audit (2 Q)
- Chapter 2: Audit Strategy, Audit Planning and Audit Programme (5 Q)
- Chapter 8: Audit Report and CARO (8 Q)
- Risk Assessment and Internal Control (1 Q)
Practice tests
- Test 1
30 marks, 60 minutes, 15 questions - Test 2
30 marks, 60 minutes, 15 questions - Test 3
30 marks, 60 minutes, 15 questions - Test 4
30 marks, 60 minutes, 15 questions - Test 5
30 marks, 60 minutes, 15 questions - Test 6
30 marks, 60 minutes, 15 questions - Test 7
30 marks, 60 minutes, 15 questions - Test 8
30 marks, 60 minutes, 15 questions - Test 9
30 marks, 60 minutes, 15 questions - Test 10
30 marks, 60 minutes, 15 questions - Test 11
30 marks, 60 minutes, 15 questions - Test 12
30 marks, 60 minutes, 15 questions - Test 13
30 marks, 60 minutes, 15 questions - Test 14
30 marks, 60 minutes, 15 questions - Test 15
30 marks, 60 minutes, 15 questions
Answer keys
Every question with the correct answer, the working behind it and the authority it rests on.
- Test 1 — answers
15 questions, answers, explanations and the authorities they rest on - Test 2 — answers
15 questions, answers, explanations and the authorities they rest on - Test 3 — answers
15 questions, answers, explanations and the authorities they rest on - Test 4 — answers
15 questions, answers, explanations and the authorities they rest on - Test 5 — answers
15 questions, answers, explanations and the authorities they rest on - Test 6 — answers
15 questions, answers, explanations and the authorities they rest on - Test 7 — answers
15 questions, answers, explanations and the authorities they rest on - Test 8 — answers
15 questions, answers, explanations and the authorities they rest on - Test 9 — answers
15 questions, answers, explanations and the authorities they rest on - Test 10 — answers
15 questions, answers, explanations and the authorities they rest on - Test 11 — answers
15 questions, answers, explanations and the authorities they rest on - Test 12 — answers
15 questions, answers, explanations and the authorities they rest on - Test 13 — answers
15 questions, answers, explanations and the authorities they rest on - Test 14 — answers
15 questions, answers, explanations and the authorities they rest on - Test 15 — answers
15 questions, answers, explanations and the authorities they rest on
About this paper
Practice tests for the Auditing and Ethics paper. The questions follow the Part I MCQ pattern of the ICAI examination paper: case scenarios testing the practical application of Standards on Auditing (SAs), audit procedures, documentation, audit reports, CARO 2020, and professional ethics. Each test has 15 questions in 6 case scenarios, carries 30 marks and runs for 60 minutes, with no negative marking.
Tests here: 15 tests, 225 questions in all, 15 questions in 6 case scenarios in each test, 60 minutes and 30 marks each, no negative marking. After you submit you see your score, a chapter-wise and difficulty-wise breakdown, and an explanation for every question.
Law and standards used: ICAI Study Material for Paper 5 Auditing and Ethics (relevant for the January 2027 examination attempt), Standards on Auditing (SAs) issued by ICAI, Companies (Auditor's Report) Order 2020 (CARO 2020), and the ICAI Code of Ethics.
Questions people ask
What is the pattern of these tests?
The same as Part I of the ICAI paper: case scenarios presenting audit engagements, audit evidence, internal control deficiencies, reporting qualifications, and ethical scenarios, followed by questions asking you to apply standard auditing procedures and pronouncements. Every question carries 2 marks.
What does this paper cover?
The syllabus of CA Intermediate Group 2 Paper 5: Auditing and Ethics. This includes Nature, Objective and Scope of Audit, Audit Strategy, Audit Planning and Audit Programme, Risk Assessment and Internal Control (SA 315, SA 330), Audit Evidence (SA 500 series), Audit of Items of Financial Statements, Audit Documentation (SA 230), Completion and Review (SA 560, SA 570, SA 580), Audit Report (SA 700 series, CARO 2020), Special Features of Audit of Different Types of Entities, Audit of Banks, and Ethics and Terms of Audit Engagements (SQC 1, SA 210, SA 220, and ICAI Code of Ethics).
How long is each test and how is it marked?
Each test runs for 60 minutes and carries 30 marks across 15 questions arranged in 6 case scenarios. Every question carries 2 marks. There is no negative marking, so an incorrect answer costs you nothing.
Which standards and provisions apply to these questions?
The questions follow the ICAI Study Material for Paper 5, all applicable Standards on Auditing (SAs), the Companies (Auditor's Report) Order 2020 (CARO 2020), and the ICAI Code of Ethics relevant for the January 2027 examination attempt.
Will I get a certificate?
When you complete a test in timed exam mode and submit, you can download a performance certificate showing your score, tier, and time taken, ready as a PNG or PDF.
Practice test by HeyArtha. Not issued by or affiliated with ICAI.