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

How to Prepare for CA Intermediate Auditing and Ethics

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Question directory and available solutions

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

1. CA Rajesh and Co. are the statutory auditors of Ram Textiles Ltd. and are making arrangements to start the audit. CA Rajesh, planned to ensure that…
2. Ravi Chopra and Associates are statutory auditors of a steel manufacturing company. The audit for the current financial year has been started. The…
3. CA Student Ajay learnt the concept of classification of advances as per RBI prudential norms for agricultural advances. As per the prudential norms,…
4. During the course of audit of a company CA Nitin has verified various assertions relating to Income Statement and Balance Sheet items. Consider the…
5. A Limited company has certain borrowings from a consortium of banks. classified into Funded loan and Non-funded facilities. The description of the…
6. CA Student Kalyan was going through a topic on "Audit programme” and learnt that an audit programme is designed to provide most appropriate audit…
7. CA Ram Manohar and his team have just started the statutory audit of a listed company which is into manufacture of agro pesticides. The auditors…
8. ABC Limited is a large drug manufacturing unit, having units at Hyderabad and Ahmedabad. The management has nominated an expert team from different…
9. What do you mean by 'Deficiency in internal control' and 'Significant deficiency in internal control'?
10. CA Student Ravi is learning the concept of "Key Audit Matters”. However, he is confused between modification of audit report and reporting of key…
11. CA students Sriranga and Manga were discussing on the assurance, which the auditing services provide to the users, in the form of opinion on…
12. CA Student Manoj is studying on the exemptions available to a private limited company in respect of certain reporting requirements. You are required…
13. Enumerate the factors that may make it appropriate to revise the terms of the audit engagement or to remind the entity of existing terms.
14. XYZ Developers, a property development firm, has secured a short-term construction loan from ABC Bank to finance a residential project. Upon…
15. Takur and Co; Chartered Accountants were conducting an audit of an LLP. They have verified the Receivables and concluded that all the Receivables…
16. RK Associates, a leading Chartered Accountant firm were approached by SK Group, for appointment as statutory auditors for their new start-up…
17. An auditor while verifying the sales during the year observed that the sales transactions in that year are more than 1 lakh in number. He wants to…
18. CA Taman is the auditor of a company dealing in trading of mobile accessories. This year the company has also started assembling of mobile phones.…
19. Following is the extract from the Balance Sheet of Rain Pvt. Ltd.: (i) Borrowings as on 31/03/2025:10 Cr. (ii) Fresh borrowings from bank during the…
20. State the auditor's duty regarding audit of LLP.
21. State the required disclosures for inventories as required under Schedule III (Part I) to the Companies Act, 2013.
22. A government department conducted an inventory audit and discovered that several items in inventory were found to be either damaged or obsolete, but…
23. CA Raj has just concluded the audit of a company and noted certain findings/exceptions in the IT environment and controls, which need to be assessed…
24. Mentioned below are the threats to independence of auditors. Classify them, with reasons, into the appropriate type of threats viz. Advocacy threat,…