Advanced Auditing & Professional Ethics
Quality control to ESG assurance — including the new digital-audit and sustainability chapters.
Free tier first, always. 20 MCQs a day, no card.
Full syllabus — 19 chapters
Inside Advanced Auditing & Professional Ethics
- Quality ControlSQC 1 and SA 220 — EQCR, engagement partner responsibilities; tested as case-scenario openers, 6–8 marks most attempts.
- General Auditing Principles and Auditors ResponsibilitiesSA 200-series — true and fair, reasonable assurance, fraud (SA 240); fraud scenarios are a recurring 10-mark favourite.
- Audit Planning, Strategy and ExecutionSA 300/315 — planning documentation and understanding the entity; forms the base for materiality and risk questions.
- Materiality, Risk Assessment and Internal ControlSA 315/320/330 — risk-based audit flow; case scenarios on control identification are high-frequency.
- Audit EvidenceSA 500-series — sufficiency, appropriateness, analytical procedures; evidence application in case scenarios is tested every attempt.
- Completion and ReviewSA 560/570/580 — going concern, subsequent events, representations; going concern case-scenarios dominate recent papers.
- ReportingSA 700/701/705/706 — KAM, modified opinions, emphasis paragraphs; report-drafting questions are a reliable 8–12 mark block.
- Specialised AreasJoint audits, bank branch audits, government audit — statutory and bank audit scenarios appear every few attempts; know the unique procedures.
- Related ServicesAgreed-upon procedures, compilation — short chapter, 4–6 marks; know the distinction from assurance and limited review.
- Review of Financial InformationSRE 2400/2410 — limited assurance; examiner tests the contrast with full audit on inquiry and analytical procedures.
- Prospective Financial Information and Other Assurance ServicesSAE 3400/3402 — forecast vs projection, service organisation reports; niche but periodically 8 marks.
- Digital Auditing and AssuranceCAAT, data analytics, IT audit controls — new-scheme chapter; expect 6–10 mark scenario questions going forward.
- Group AuditsSA 600 — component auditor instructions, group materiality; group audit case scenarios are a known 10-mark slot in recent papers.
- Special Features of Audit of Banks and Non-Banking Financial CompaniesLoan classification, NPA provisioning, LFAR — bank audit is a reliable 10-mark question in almost every attempt.
- Overview of Audit of Public Sector UndertakingsCAG audit, regularity vs propriety audit — conceptual chapter, 5–6 marks; know the three types of CAG audit cold.
- Internal AuditIIA standards, risk-based internal audit, audit committee role — examined as theory and as scenario; 6–8 marks regularly.
- Due Diligence, Investigation and Forensic AccountingFinancial due diligence scope, forensic evidence — M&A-linked scenarios; expect 8–10 marks when M&A case study appears.
- SDG and ESG AssuranceISAE 3000, sustainability reporting assurance — newest chapter; 6–8 marks theory, growing weightage each attempt.
- Professional Ethics and Liabilities of AuditorsICAI Code, independence threats, civil/criminal liability — ethics scenarios appear in every paper without exception.
Chapter list as per the current ICAI New Scheme study material. Every Pookie question cites its ICAI source; solutions follow ICAI marking-scheme structure.
How it works here
Question → your attempt → marks per step
You answer first. Then the solution opens step by step, with the marks each step carries — so you see exactly where answers gain and lose marks in the real exam.
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