Auditing & Ethics
All 11 chapters fully authored — real ICAI questions, case scenarios, and stepwise solutions. Launches with the app.
Free tier first, always. 20 MCQs a day, no card.
Full syllabus — 11 chapters
Inside Auditing & Ethics
- Nature, Objective and Scope of AuditWhat audit is and is not, reasonable assurance vs absolute — the conceptual chapter case scenarios use as the backstory for every MCQ.
- Audit Strategy, Audit Planning and Audit ProgrammeOverall strategy vs detailed plan, how auditors decide where to focus — planning case scenarios are the second-most tested cluster after evidence.
- Risk Assessment and Internal ControlInherent, control, detection risk, COSO framework — the risk model underpins every case scenario; the risk triangle is a must-know.
- Audit EvidenceWhat counts as sufficient appropriate evidence — the SA cluster case scenarios love most; every SAQP question begins here.
- Audit of Items of Financial StatementsAssertions, substantive procedures for specific line items — the most mark-dense chapter; expect 2–3 case scenario questions on this every attempt.
- Audit DocumentationWorking papers, ownership, retention, SA 230 specifics — short chapter, reliable 5-mark theory or MCQ block; students skip it and regret it.
- Completion and ReviewSubsequent events, going concern, written representations, SA 560/570/580 — the three SAs that appear together in almost every case scenario.
- Audit ReportUnmodified vs modified opinions, emphasis of matter, key audit matters — understanding what triggers each opinion type is the exam skill here.
- Special Features of Audit of Different Type of EntitiesNGO, government, small entity audit differences — tested as comparison-style questions; NGO audit receipts-and-payments format is a favourite.
- Audit of BanksLong-form audit report, NPA classification, LFAR elements — a dedicated chapter because bank audit is a real-world CA responsibility; 8 marks most attempts.
- Ethics and Terms of Audit EngagementsICAI Code of Ethics, independence threats, engagement letter contents — ethical dilemma MCQs and engagement-letter scenarios tested every sitting.
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.
It’s authored. It’s coming.
All 11 chapters are written and verified — launching with the app. Join your level’s channel for the launch alert.