Priority Topics [CA Inter Audit Jan’25 Exams]
Priority I (78-80 Marks)
• Ch-1 + SQC-1/SA 220 + SA 210 → 15-16 Marks
• Ch-2 Planning, Strategy & Program → 11-13 Marks
• Ch-3 Audit Documentation → 4-5 Marks
• SA 500 Series (excepts 530/520) + SA 260/265 + Assertions/Audit Trail → 17-20 Marks
• Ch-4 & 5 → 10 Marks
• Audit Report + CARO 2020 + Co. Audit → 10-12 Marks
• Bank Audit → 7-10 Marks
• Ch-6 (Materiality, Sampling, SA 450) → 4-5 Marks
• Internal Audit + SA 610
Priority II (34-40 Marks)
• Analytical Procedures → 3-4 Marks
• Cooperative Society → 4-5 Marks
• Other Entities → 6 Marks
[Hotel, Cinema, Club, LLP, Firm, Lease, Hospital, Education institution then all others]
(As per ICAI combined coverage of Bank, Coop Society, Govt Audit & Other entities is 12-18 Marks)
• Audit of items of FS → 18-20 Marks
(Pro tip → 1st Time [8 Sessions on YT] & 3 hrs detailed revision video)
• Automated Environment → 3 Marks
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MTP 1 MTP 2 MTP 1 MTP 2
Chapter May'24 Sep 24 Sep 24 Sep'24 Jan'25 Jan'25
Ch-1 Nature, Scope & Objective 3 6 11 5 6 6
SA 210 - 2 - 3 7 5
SQC-1/SA 220 7 9 4 8 2 6
Ch-2 11 13 11 13 11 11
Ch-3 Audit Documentation 3 0 8 6 5 4
Ch-4 & 5 (Risk Assessment + Audit
Procedures) 7 10 10 10 14 11
Ch-6
SA 320 - 2 4 - - 4
SA 530 - 4 5 7 5 -
SA 450 3 - 2 - - -
Ch-7 Automated Env 3 - - 3 - -
Ch-8 & 9 SA 500 Series
(except sa 520/530) 12 21 10 13 16 23
Ch-10 SA 260/265 - 5 - 4 - -
CA Shubham Keswani 1
Ch-11 An Pro - - 4 - - -
Ch-12 Audit report 4 5 5 9 5 5
Ch-13 CARO + Co. Audit 3 5 5 3 4 5
Ch-14 Bank Audit 4 15 9 7 5 13
Ch-15 Govt Audit - - 2 - - -
Ch-16 Coop society - 4 - 5 - 5
Ch-17 other audit
NGO 4 - - - - -
Lease 3 - - 3 - -
LLP - - 5 - 10 2
Club - - - - 5 -
ch-18 Audit of items of FS
Assertions 0 4 4 2 6 2
shares cos act 4 - - 2 - -
A/c std 8 - - 4 4 -
Disclosure 3 - 2 3 - 2
Audit procedure 3 13 17 8 13 14
Ch-19 Internal audit SA 610 3 - - - - -
88* 118 118 118 118 118
*Details of MCQs not available
Priority Questions
Instructions:
✓ Main priority is Notes.
✓ These questions are to be practiced in addition to Notes.
✓ These are selected questions where students need interpretation skills or generally neglect while
covering notes.
✓ Other direct questions can be easily managed with content of Notes.
✓ Make sure you solve all Test Your Understanding, Case Studies & Integrated Case Scenarios of all
topics included in QB in addition to the descriptive questions mentioned below.
✓ Do cover Ques asked in QB Addendum & RTP/MTP Sep’24 & Jan’25 [VERY Important for exam]
S No. Topic Descriptive Questions [Past RTPs, MTPs & Exams Questions]
1 Ch-1 Intro to Audit Q5,6, 11
SA 210 Q1, 2
SQC-1/SA 220 Q1, 2, 3, 9
2 Audit Planning Q1, 5, 8, 13, 15
3 Audit Documentation Q2,3,4,5,7,13
4 RAIC Q3, 4, 5, 12, 13, 14, 15
5 Audit Procedures Q1,3,4, 6,7,8
6a Materiality Q1, 2, 4, 5, 6
6b Sampling Q2, 4, 5, 6, 7, 12, 15
6c SA 450 Q1,2
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7 Automated Q6, 7, 9
Environment
8 SA 500-510
SA 500 Q2, 5, 7, 8
SA 501
Inventory Q1, 2
Litigation Q1,3
Segment Info. Q1,2
SA 505 Q4, 5, 8, 9
SA 510 Q1, 2
9 SA 550-580
SA 550 Q2
SA 560 Q1,2,4
SA 570 Q2,5,7,8
SA 580 Q2, 3,6, 7
10 SA 260/265 Q1, 2, 3
11 Analytical Pro. Q1, 2, 3, 6, 10, 13
12 Audit Report
SA 700 Q1, 2, 4, 5
SA 701 Q2
SA 705 Q1, 2, 3, 4, 5
SA 706 Q1, 3, 4
SA 710 Q2,3
SA 299 Q1,2
SA 600 Q1,2
13 CARO 2020 Q5, 6
14 Bank Audit Q3, 4, 5, 6, 9, 10, 11, 12, 17, 19, 20, 22, 23, 25, 26
15 Govt Audit Q4, 5, 6, 8, 10, 12
16 Coop Society Audit Q4, 5, 6
17 Other Audits [Mainly focus on Notes → there will be direct ques in exam]
LLP Q1
Hospital Q1
Lease Q3
Hotels Q1,2,5
18 Audit of Items of FS RTP/MTP May/Sep’24 & Jan’25
19 Internal Audit Q1
CA Shubham Keswani 3
