Audit source and coverage limits

Updated 4 October 2026. These independently written exercises are not reproduced ICAI questions or official suggested answers. Marks are indicative practice caps; short questions retain 3 marks, with genuine 5/10 mark cases. Scores are local to an open page and do not sync to Study Hub.

The 19 groups follow the user chapter chart, not one pack per standard or the 11 module chapters. Concepts recur across applications. G1-2 MCQs are inherited; G3-19 MCQs were prepared in the continuation. The present Audit MCQs are mainly standalone cases, not a newly added single shared 10-question case in every group.

Source boundaries

• September 2026 official answers remain pending; official-origin MTP catalogue gap remains visible on the sources page. Older papers can be descriptive booklets rather than full MCQ bundles.
• Risk assessment informs responses and detection risk; it does not directly eliminate entity inherent/control risks.
• Audit estimates, evidence, reporting and sampling require case judgment; no automatic opinion, materiality percentage or safe sample minimum.
• CARO/company-audit group is a chart supplement to current Module 9. Supplied applicability facts are used. Prescribed thresholds, exemptions and later rules are not represented as comprehensively current. Older commencement summaries disagree; later ICAI material supports FY 2021-22 onwards. Primary commencement-amendment retrieval remains incomplete.
• LLP current primary threshold verification remains open. No threshold-based current eligibility claim is taught.
• G 18 newer-version AS 10 download failed; official unversioned text was used. Do not treat it as a proved current-edition statutory answer.
• SA 610 function-work and direct assistance are distinct and subject to legal restrictions. Current mandatory-internal-audit Companies Act 138/Rule 13 thresholds are not verified. Revised Indian SA 610 effective-period date is 1 April 2016. External auditor retains opinion responsibility.

Separate unfinished work

The prior 1,262 historical published-descriptive review, historical marks reconciliation and Costing/DT/GST holds are not cleared by this Audit release. Existing Costing pages are preserved, not newly quality-certified. Official ICAI material remains linked at its source; no newly reproduced official question bank is deployed. This release changes the practice companion only, not the main Study Hub, sign-in or progress storage.

Official Audit source catalogue