ICAI’s Board of Studies publishes the official CA Intermediate Auditing and Ethics Study Material as free PDFs, split across two modules and eleven chapters covering audit concepts, audit evidence, audit reporting, and professional ethics. This page has the section-wise marks weightage plus direct download links to every chapter, for both ICAI editions currently live.
CA Intermediate Auditing and Ethics: Syllabus and Marks Weightage
This weightage applies to both editions of the Study Material linked below, since the topic list is identical in each.
| Contents | Section | Weightage |
|---|---|---|
| Nature, Objective and Scope of Audit | I | 4%-6% |
| Audit Strategy, Audit Planning and Audit Programme | II | 8%-12% |
| Risk Assessment and Internal Control, including Digital Audit | III | 8%-12% |
| Audit Evidence and Audit Documentation | IV | 12%-18% |
| Audit of Items of Financial Statements | V | 12%-20% |
| Completion and Review | VI | 8%-12% |
| Audit Report | VII | 8%-12% |
| Special Features of Audit of Different Type of Entities, including Audit of Banks | VIII | 12%-18% |
| Ethics and Terms of Audit Engagements | IX | 8%-10% |
Objective, per ICAI: to develop an understanding of the concepts in auditing and of generally accepted auditing procedures, techniques and skills, and to understand and apply the concept of ethics while performing an audit.
Download ICAI Study Material for Auditing and Ethics
ICAI currently has two editions of this Study Material live on its portal at the same time. Both cover the same two modules and eleven chapters, so pick whichever edition matches the physical or PDF copy you already have, rather than mixing chapters from both.
Edition 1: Applicable for May 2026 Examination Onwards
This edition applies to the May 2026, September 2026, and January 2027 attempts.
Module 1
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
Module 2
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
Edition 2: Relevant for May 2027 and Onwards Examination
This edition applies to the May 2027 attempt and every attempt after it, until ICAI issues a further update.
Module 1
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
Module 2
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
Why Two Editions Exist and Which One You Need
ICAI keeps the current edition live for students appearing up to a certain attempt, while already publishing the next print run for later attempts, so both sit on the portal together for a while. We checked chapter by chapter and, like Advanced Accounting and Cost and Management Accounting, the two editions here are structurally identical: the same two modules, the same eleven chapters, and the same chapter titles. Only the underlying file references differ. The weightage table at the top of this page applies to both editions without adjustment.
If your physical book or PDF says “Applicable for May 2026 Examination Onwards” on the cover, use Edition 1. If it says “Relevant for May 2027 and Onwards Examination,” use Edition 2.
Using This Alongside Your Revision
Once you have worked through a chapter from the Study Material, test yourself with our CA Inter RTP for revision questions, and our CA Inter MTP for full timed mock exams on the same syllabus.
If you are planning your revision schedule around this syllabus, our guide on how to revise the CA syllabus in 15 days breaks the process down step by step.
Frequently Asked Questions
What is the marks weightage for CA Intermediate Auditing and Ethics?
Weightage ranges from 4-6% for Nature, Objective and Scope of Audit up to 12-20% for Audit of Items of Financial Statements, across nine sections, as detailed in the table above.
Is the CA Intermediate Auditing and Ethics syllabus changing for May 2027?
No. The chapters and weightage are identical between editions. Only the underlying file IDs differ between the two print runs.
Where do I download the official ICAI Study Material for Auditing and Ethics?
Every chapter PDF on this page is hosted directly on caharshgupta.com, downloaded from ICAI’s official BoS Knowledge Portal so the links stay stable and won’t break if ICAI reorganises its own site.
Should I use the RTP or the Study Material first?
Study Material first. It teaches the concepts in full. RTP and MTP come after, once you already understand a topic, to practice applying it under exam conditions.
Source: ICAI BoS Knowledge Portal, Study Material (New Scheme), Intermediate and Section-wise Weightages.
