Official source links

Questions, suggested answers and RTPs

September 2026 suggested answers remain pending: they are not listed on the official suggested-answer index checked today. RTP documents include their own question and answer sections; this does not supply the September exam suggested answers.

Official question-paper index · Official suggested-answer index · Official RTP index

Study material: 11 official modules

Official Auditing and Ethics study-material index. These modules are concept sources. Practice will follow your separate 19-group chart below, not one pack per module or per individual SA.

Chapter 1: Nature, Objective and Scope of Audit

Chapter 2: Audit Strategy, Audit Planning and Audit Programme

Chapter 3: Risk Assessment and Internal Control

Chapter 4: Audit Evidence

Chapter 5: Audit of Items of Financial Statements

Chapter 6: Audit Documentation

Chapter 7: Completion and Review

Chapter 8: Audit Report

Chapter 9: Special Features of Audit of Different Type of Entities

Chapter 10: Audit of Banks

Chapter 11: Ethics and Terms of Audit Engagements

MTP verification still open

Official Audit MTP question/answer pairs for all seven cycles have not been verified. They are not counted in the official-link totals. The MTP catalogue and chapter-wise source coverage remain open.

No missing source is silently treated as complete.

Your 19 practice groups

Independent originals are being prepared. Each group targets 30 descriptive / 30 practice MCQ / 30 separate test MCQ questions. Group 1 is complete: 30/30 descriptive cases live, 30/30 practice MCQs and 30/30 separate test MCQs. Group 2 has 30/30 descriptive cases live, 0/30 practice MCQs and 0/30 separate test MCQs. Groups 3-19 have no originals live yet. Practice marking will show point-wise credit and common non-credit errors, with equivalent correct phrasing accepted. It is indicative practice marking, not an official ICAI examiner scheme.

1. Nature, Objectives & Scope of Audit (Introduction, SA 210, SQC 1 / SA 220, Ethics)

2. Audit Strategy, Planning & Programme (Audit strategy, Audit planning, Audit programme) · 30/30 descriptive live · 0/30 practice MCQs · 0/30 separate test MCQs

3. Audit Documentation (Audit documentation)

4. Risk Assessment & Internal Control (Risk assessment, Internal control)

5. Audit Procedures (Audit procedures)

6. Materiality, Sampling & Evaluation of Misstatements (Materiality, Sampling, Evaluation of misstatements)

7. Automated Environment (Automated environment)

8. SA 500 / 501 / 505 / 510 (SA 500, SA 501, SA 505, SA 510)

9. SA 550 / 560 / 570 / 580 (SA 550, SA 560, SA 570, SA 580)

10. Communication with Management & TCWG (Communication with Management & TCWG)

11. Analytical Procedures (Analytical procedures)

12. Audit Report (SA 700, SA 701, SA 705, SA 706, SA 710, Branch office - SA 600, SA 299)

13. CARO & Company Audit (CARO 2020, Company audit)

14. Bank Audit (Bank audit)

15. Government Audit (Government audit)

16. Cooperative Society Audit (Cooperative society audit)

17. Other Audit (Local bodies, NGOs, Sole trader & firm, LLP, Charitable institution, Educational institution, Hospitals, Club, Cinema, Hire purchase & leases, Hotels, Trusts & societies)

18. Audit of Items of Financial Statements (Audit of items of financial statements)

19. Internal Audit & SA 610 (Internal audit, SA 610)