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CA Intermediate Auditing and Ethics - Audit Evidence MCQ tests

Group 2May 2027 attempt50 marks60 minutesNo negative marking

Chapters covered

Practice tests

Answer keys

Every question with the correct answer, the working behind it and the authority it rests on.

About this paper

Chapter-wise practice tests for Chapter 4: Audit Evidence of CA Intermediate Paper 5 Auditing and Ethics. Covers SA 500 audit evidence sufficiency and appropriateness, SA 501 specific items, SA 505 external confirmations, SA 510 opening balances, SA 520 analytical procedures, SA 530 audit sampling, SA 550 related parties, and SA 610 internal auditors.

Tests here: 5 tests, 125 questions in all, 25 questions in 16 case scenarios in each test, 60 minutes and 50 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: Standards on Auditing (SAs) issued by ICAI, Companies Act 2013 (Sections 139-148), Companies (Auditor's Report) Order 2020 (CARO 2020), and ICAI Code of Ethics (amendments up to 31 July 2025).

Questions people ask

What is the pattern of this chapter-wise test series for Audit Evidence?

Each test contains 25 questions (3 case scenarios of 4 questions each plus standalone scenario/practical MCQs) totaling 50 marks in 60 minutes, strictly based on ICAI New Scheme case scenario patterns with 2 marks per question and no negative marking.

Which Standards on Auditing and study materials apply to these questions?

The questions follow the official ICAI Study Material for CA Intermediate Paper 5 Auditing and Ethics, fully aligned with applicable Standards on Auditing (SAs), the Companies Act 2013 (Sections 139-148), CARO 2020, and the ICAI Code of Ethics for the 2027 examination sessions.

Can I sit these tests in both exam and practice modes?

Yes. Practice mode gives immediate answers with detailed statutory citations and traps explained after every question. Exam mode simulates strict exam conditions with timer and issues a downloadable performance certificate upon submission.

Practice test by HeyArtha. Not issued by or affiliated with ICAI.