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Priority Topics May'25 Exams

The document outlines priority topics for the CA Inter Audit May 2025 exams, categorized into two priorities with corresponding marks allocation. Priority I covers essential chapters and standards, while Priority II includes government and cooperative audits among others. It also emphasizes the importance of practicing descriptive questions and joining a telegram channel for updates and resources.

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35 views3 pages

Priority Topics May'25 Exams

The document outlines priority topics for the CA Inter Audit May 2025 exams, categorized into two priorities with corresponding marks allocation. Priority I covers essential chapters and standards, while Priority II includes government and cooperative audits among others. It also emphasizes the importance of practicing descriptive questions and joining a telegram channel for updates and resources.

Uploaded by

riteshpoddar789
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Priority Topics [CA Inter Audit May’25 Exams]

Priority I (78-90 Marks)


• Ch-1 + SQC-1/SA 220 + SA 210 à 16-18 Marks
• Ch-2 Planning, Strategy & Program à 12-13 Marks
• Ch-3 Audit Documentation à 4-5 Marks
• SA 500 Series (excepts 530/520) + SA 260/265 + Assertions/Audit Trail à 17-20 Marks
• Ch-4 & 5 à 5-7 Marks
• Audit Report + CARO 2020 + Co. Audit à 12-13 Marks
• Bank Audit à 5-8 Marks
• Ch-6 (Materiality, Sampling, SA 450) à 5-7 Marks

Priority II (34-40 Marks)


• Government Audit à 5 Marks [MTP 1 May’25 =6 Marks (MCQs) + 5 Marks (Descriptive)]
• Cooperative Society à 4-5 Marks
• Analytical Procedures à 3-4 Marks
• Other Entities à 6 Marks
[Hotel, Cinema, Club, LLP, Firm, Lease, Hospital 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 à 16-18 Marks
(Pro tip à 1st Time [8 Sessions on YT] & 3 hrs detailed revision video)
Will release imp. topics after MTP-2 of May’25 à join telegram channel
• Internal Audit + SA 610 à 4-5 Marks
• Automated Environment à 3 Marks

For all updates,


Join telegram channel: @clearcainterwithsk
Chapter May'24 Sep'24 Jan'25
Ch-1 Nature, Scope & Objective 3 5 7
SA 210 - 3 2
SQC-1/SA 220 7 8 9
Ch-2 11 13 12
Ch-3 Audit Documentation 3 6
Ch-4 & 5 (Risk Assessment + Audit Procedures) 7 10 4
Ch-6
SA 320 - - -
SA 530 - 7 -
SA 450 3 - -
Ch-7 Automated Env 3 3 6

Ch-8 & 9 SA 500 Series (except sa 520/530) 12 13


20

CA Shubham Keswani 1
Ch-10 SA 260/265 - 4 5
Ch-11 An Pro - -
Ch-12 Audit report 4 9 13
Ch-13 CARO + Co. Audit 3 3
Ch-14 Bank Audit 4 7 8
Ch-15 Govt Audit - -
Ch-16 Coop society - 5 4
Ch-17 other audit
Education 5
NGO 4 -
Lease 3 3
LLP - - 2
Club - -
ch-18 Audit of items of FS
Assertions 0 2 5
shares cos act 4 2
A/c std 8 4
Disclosure 3 3
Audit procedure 3 8 11
Ch-19 Internal audit SA 610 3 - 5
Total 88* 118 118

*Details of MCQs not available

Priority Questions
Instructions:
ü Main priority is Notes.
ü These questions are to be practiced in addition to Notes.
ü These are selected questions where students need interpretation skills.
ü Other direct questions can be easily managed with content of Notes.
ü 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.
ü Do cover Ques asked in MTP-2 Jan’25 + RTP/MTP May’25 [VERY Important for exam]

S No. Topic Descriptive Questions [Past RTPs, MTPs & Exams Questions]
1 Ch-1 Intro to Audit Q3, 5, 6, 8, 9, 13, 15, 16, 20, 21, 23, 24
SA 210 Q5
SQC-1/SA 220 Q1, 2, 3, 4, 5, 8, 9, 14
2 Audit Planning Q3, 5,6, 8, 9, 13, 15, 16, 18, 19
3 Audit Documentation Q4, 5, 7, 8, 10, 12
4 RAIC Q1, 4, 6, 7, 8, 9, 10,11, 16, 19, 22, 24
5 Audit Procedures Q2, 3, 5, 7, 8,9
CA Shubham Keswani 2
6a Materiality Q 5,7
6b Sampling Q 4, 8, 10, 15, 17, 19
6c SA 450 Q1, 3
7 Automated Q 5, 6, 7, 9, 11
Environment
8 SA 500-510
SA 500 Q2, 5, 9, 10, 11, 13
SA 501
Inventory Q3, 4
Litigation Q 3, 4
Segment Info. Q 1,2
SA 505 Q2,4,6
SA 510 Q1, 2
9 SA 550-580
SA 550 Q2
SA 560 Q1,2,4
SA 570 Q1, 5, 6, 9,11
SA 580 Q2, 3, 4, 5, 7,8
10 SA 260/265 Q2
11 Analytical Pro. Q 1, 2,3, 7, 10, 14
12 Audit Report
SA 700 Q 2,3, 4, 5, 8, 11, 13,
SA 701 Q1, 2
SA 705 Q1, 2, 3, 4, 5, 6, 8, 14
SA 706 Q4
SA 710 Q1, 2,3
SA 299 Q1,2
SA 600 Q1,3
13 CARO 2020 Q 7, 8, 10, 13
14 Bank Audit Q19, 20, 25, 26, 27, 28, 29, 30, 31, 32, 33
15 Govt Audit Q 12
16 Coop Society Audit Q 2, 7
17 Other Audits [Mainly focus on Notes à there will be direct ques in exam]
18 Audit of Items of FS Q5, 7, 10, 11, 13, 15, 17, 19, 20,24, 26, 32, 39, 41, 44, 45
19 Internal Audit Q3, 4

Join telegram group:

Clear CA Inter with Shubham Keswani https://t.me/clearcainterwithsk

CA Shubham Keswani 3

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