CA Inter Auditing and Ethics PYQ January 2026: Question Paper and Solutions

How to Prepare for CA Intermediate Auditing and Ethics

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Question directory and available solutions

25 indexed questions. Open a question to read its full statement and available answer.

1. Skill Edge Learning Pvt. Ltd. is a fast growing company providing online learning and digital testing solutions to schools and colleges. The company…
2. Fresh Farm Foods Ltd., a reputed food processing company, engaged Ravi & Mehta Chartered Accountants, to provide limited assurance on its Social…
3. MN & Co., a firm of Chartered Accountants, was engaged to conduct the statutory audit of OP Ltd., a manufacturer of ready-made garments, for the…
4. Mr. Saurabh, a Chartered Accountant, has been appointed as the Statutory Auditor of GM Bank, a nationalized bank, for the financial year 2024-25.…
5. During the audit of EF Limited for the financial year 2024-25, Mr. Uday, an articled clerk was assigned the task of preparing additional information…
6. During the audit of ABC Ltd. CA P found that some of the inventories of the company are lying with third parties. Which of the following are not…
7. M/s RS & Co. has been appointed as the statutory auditor of Blue Sky Ltd., a listed company, for the financial year 2024-25. CA R is the engagement…
8. Mr. Praveen, an articled clerk, wants to know the applicable Engagement Standards in the following situations: An assignment to assist the…
9. CA Z, the auditor of Prime Tech Industries Ltd., is conducting the audit for the financial year 2024-25. While reviewing contingent liabilities, he…
10. You are the Chief Financial Officer (CFO) of Fortune Hotels Ltd., a company operating in the hospitality sector with multiple hotels across India.…
11. MNO & Co, Chartered Accountants, have been auditing Spark Industries Ltd. for the past five years. Recently, there has been a change in the…
12. During the audit of Alpha Components Ltd., the management informs the auditor that the company has implemented a sophisticated ERP system that…
13. During the audit of STU Ltd., the auditor concludes that the financial statement is true and fair, requiring no modification. However, the notes to…
14. Mr. Uttam, an articled clerk at RQP & Associates, is auditing AB Pharma Ltd. and has collected various papers and documents during the course of the…
15. You are the statutory auditor of Tec Fab Industries Ltd., a company that has recently shifted from manual accounting system to a fully automated ERP…
16. During the audit of Zenith Appliances Ltd. for the year ended 31 st March 2025, you observe that expenditure on purchase of machinery parts that…
17. The accounts team of Infant Garments Private Ltd., while ascertaining the cost of Property, Plant and Equipment (PPE), included various expenses…
18. Ms. Shalini, an articled clerk in Namrata & Co. LLP, has the following questions while going through SQC-1. Guide her on the following: Can the firm…
19. You are the auditor of LMN Ltd. The company's financial statements for the year ended 31 st March, 2025, along with your audit report, were issued…
20. XYZ Sewa Foundation a registered NGO receives income from various sources such as foreign grants, membership fees, subscription etc. As the audit…
21. Mr. Nikhil is the engagement partner for Amazing Ltd., an e-commerce company, for the financial year 2024-25. Mr. Nikhil plans to hold a discussion…
22. CA Mini was appointed as the statutory branch auditor of DFC Bank Ltd., for the financial year 2024-25. While verifying advances, she observed the…
23. Yamika, an articled clerk, is conducting the audit of Durable Bags Ltd. During the course of the audit, she intends to use the work of the company's…
24. In Audit against Rules & Orders of government expenditure audit, the executive government frames various rules, regulations and orders that are to…
25. OR Sapphire Stones Ltd. has trade payables and other current liabilities of 210 crores and 58 crores respectively at the end of the financial year…