CA Inter Auditing and Ethics PYQ May 2025: Question Paper and Solutions

CA Intermediate Auditing and Ethics PYQS Series May 2025 25 Questions Indexed

ICAI Examination Archive & Suggested Answers: This directory indexes questions from CA Intermediate Auditing and Ethics PYQS (May 2025). Open individual questions for available answers and working notes, then use the subject analysis to review historical marks.

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Question directory and available solutions

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

  1. M/s Rama & Associates, Chartered Accountants, have been appointed as the statutory auditors of a Government company H Ltd. by the Comptroller &…
  2. M/s AB & Co., Chartered Accountants, have been appointed as the statutory auditors for Financial Year 2024-25 of PQ Ltd., which is a textile…
  3. M/s DG and Associates, Chartered Accountants, have been appointed as the statutory auditor of HT Private Limited for the financial year 2024-25. CA…
  4. ABC Ltd. is undergoing an audit, and the auditors are evaluating the reliability of different types of audit evidence. External evidence is…
  5. Which of the following statement is incorrect with regard to written representations?
  6. Which of the following statements is inappropriate?
  7. M/s YZW & Co., Chartered Accountants, have been appointed as the statutory auditors of First Health Private Limited for the financial year 2024-25.…
  8. Mention the types of control in an automated environment. (1 Mark) Identify the type of control in the following table in Column B against Column A…
  9. M/s BPA & Associates, Chartered Accountants, was appointed as the auditors of Nissan Ltd., a company with PAN-India presence, for the financial year…
  10. Mention any three standards issued under authority of ICAI Council which are collectively known as 'Engagement Standards'. (3 Marks) Also mention…
  11. Give five examples of operating events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to…
  12. TS Ltd. has raised funds by issuing fully convertible debentures. These funds were raised for the expansion and diversification of the business. The…
  13. LMN Ltd., a mid-sized manufacturing company, generates revenue primarily through the sale of consumer electronics in domestic and international…
  14. SA 701 "Communicating Key Audit Matters in the Auditor's Report" deals with the auditor's responsibility to communicate key audit matters in the…
  15. Luck Ltd., a mid-sized manufacturing company, has approached CA S, a qualified Chartered Accountant, to conduct the audit for the financial year…
  16. CA Pari is conducting the audit of Heavy Ltd., a company with large number of customers which are generally small retail shop owners. While…
  17. M/S ABC & Co., Chartered Accountants, have been appointed as the statutory auditors of DEF Ltd., which is a listed company, for the Financial Year…
  18. While auditing the accounts of PQR Ltd., a member of the audit team wants to carry out test of controls for checking the effectiveness of internal…
  19. As per SA 299 "Joint Audit of Financial Statements", joint audit basically implies pooling together the resources and expertise of more than one…
  20. The Management of Sun Shine Ltd. has provided the auditor with a written representation regarding its. responsibilities for the preparation of the…
  21. Compute the Drawing power for Cash Credit limit granted to S Ltd. by Trust Bank for the month of March 2025 from the following information:…
  22. T Ltd. has appointed NFO & Co., Chartered Accountants, as statutory auditors. Since inventory is a material component of the financial statements,…
  23. M/S PQ & Co., Chartered Accountants have been appointed as statutory auditors of CBD Multiplex Cinema Ltd. The audit team started the audit and…
  24. The auditor shall take into consideration the reporting objectives of the engagement so as to plan timing of different audit procedures and also…
  25. As an auditor of Star Ltd., a company covered under Section 135 of the Companies Act, 2013, what matters should auditor verify to ensure that proper…