CA Inter Auditing and Ethics Chapter Wise Weightage — 2026 (Paper 5)
Official ICAI section-wise weightage for Paper 5: Auditing and Ethics — 100 marks, 3 hours. Use it to put your revision hours where they earn the most marks in the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification).
Source: ICAI Board of Studies official weightage (New Scheme, applicable from May 2024) — valid for the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification).
Section I
Nature, Objective and Scope of Audit
4%–6%
≈ 4–6 marks
Section II
Audit Strategy, Planning and Program
8%–12%
≈ 8–12 marks
Section III
Risk Assessment and Internal Control
8%–12%
≈ 8–12 marks
Section IV
Audit Evidence
12%–18%
≈ 12–18 marks
Section V
Audit of Items of Financial Statements
12%–20%
≈ 12–20 marks
Section VI
Audit Documentation
4%–6%
≈ 4–6 marks
Section VII
Completion and Review
8%–12%
≈ 8–12 marks
Section VIII
Audit Report
8%–12%
≈ 8–12 marks
Section IX
Special Features of Audit of Different Entities
12%–18%
≈ 12–18 marks
Section X
Ethics and Terms of Audit Engagements
8%–10%
≈ 8–10 marks
Complete Chapter-Wise Weightage Table
| Section | Chapters / Topics | Weightage | Priority |
|---|---|---|---|
| Section I Nature, Objective and Scope of Audit |
| 4%–6% | LOW |
| Section II Audit Strategy, Planning and Program |
| 8%–12% | LOW |
| Section III Risk Assessment and Internal Control |
| 8%–12% | LOW |
| Section IV Audit Evidence |
| 12%–18% | MEDIUM |
| Section V Audit of Items of Financial Statements |
| 12%–20% | MEDIUM |
| Section VI Audit Documentation |
| 4%–6% | LOW |
| Section VII Completion and Review |
| 8%–12% | LOW |
| Section VIII Audit Report |
| 8%–12% | LOW |
| Section IX Special Features of Audit of Different Entities |
| 12%–18% | MEDIUM |
| Section X Ethics and Terms of Audit Engagements |
| 8%–10% | LOW |
How to Use This Weightage
Lead with Audit of Items of Financial Statements (12–20%). It carries the most marks in the paper, so it should get your first and deepest revision pass — followed by Audit Evidence (12–18%). Together the top two areas are roughly 31 of the 100 marks.
Practise, don't just read. For the heavy sections, work through past papers, MTPs and RTPs rather than re-reading notes — ICAI reuses question patterns closely. You'll find 25 Auditing and Ethics papers with suggested answers on this site.
Don't abandon the low-weight sections. They are usually smaller in scope and often the easiest, most predictable marks — a quick, reliable buffer toward the 40-mark pass line. Always confirm the current attempt's amendments against the latest ICAI RTP.
Frequently Asked Questions
What is the chapter-wise weightage for CA Inter Auditing and Ethics?
Per ICAI's official Board of Studies weightage (New Scheme), Auditing and Ethics (Paper 5, 100 marks) is split as: Nature, Objective and Scope of Audit 4–6%, Audit Strategy, Planning and Program 8–12%, Risk Assessment and Internal Control 8–12%, Audit Evidence 12–18%, Audit of Items of Financial Statements 12–20%, Audit Documentation 4–6%, Completion and Review 8–12%, Audit Report 8–12%, Special Features of Audit of Different Entities 12–18%, Ethics and Terms of Audit Engagements 8–10%.
Which chapters carry the most marks in CA Inter Auditing and Ethics?
The highest-weight area is Audit of Items of Financial Statements (12–20%), followed by Audit Evidence (12–18%). The top two together are roughly 31 of the 100 marks, so they deserve your first revision hours.
Is this Auditing and Ethics weightage valid for current New Scheme attempts (next expected January 2027, subject to ICAI’s notification)?
Yes. This is the ICAI New Scheme weightage (applicable from May 2024) and it applies to the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification). Always cross-check the latest RTP for any amendments before the exam.
How is the CA Inter Auditing and Ethics paper structured?
100 marks in 3 hours. You can practise 25 Auditing and Ethics papers with suggested answers on this site.
Practise Auditing and Ethics with 25 papers
Past exam papers, MTPs and RTPs for Paper 5 — with suggested answers from ICAI.
Auditing and Ethics Practice Papers →