CA Inter Auditing and Ethics Syllabus 2026-27: Chapter-wise PDF

The CA Inter Auditing and Ethics Syllabus is issued by the Institute of Chartered Accountants of India (ICAI) under the New Scheme of Education and Training. The syllabus given by ICAI is applicable from the May 2027 examination onwards.

The syllabus is divided into two modules. Module 1 contains five chapters, while Module 2 contains six chapters. The topics cover the nature and scope of audit, audit planning, risk assessment, audit evidence, financial statement items, audit documentation, audit reporting, audit of different types of entities, audit of banks, and ethics.

CA Inter Auditing and Ethics Syllabus 2026-27: Module 1

The first module of the CA Inter Auditing and Ethics Syllabus 2026-27 consists of five chapters. The chapters introduce the key areas of auditing and cover the audit process from its nature and scope to the audit of financial statement items.

The five chapters form Module 1 of the syllabus. You can refer to the chapter names above while planning your study schedule for the subject.

CA Inter Auditing and Ethics Syllabus 2026-27: Module 2

Module 2 of the CA Inter Auditing and Ethics Syllabus 2026-27 contains six chapters. It covers audit documentation, completion and review, audit reports, audits of different types of entities, bank audits, and ethics.

These six chapters complete Module 2 of the syllabus. The topics are specified by ICAI as part of the Intermediate Course Paper 5: Auditing and Ethics.

The CA Inter Auditing and Ethics Syllabus for the May 2027 examination onwards has 11 chapters divided into two modules. Module 1 contains five chapters, and Module 2 contains six chapters.

The CA Inter Audit syllabus covers areas such as audit planning, risk assessment, audit evidence, financial statement items, audit documentation, audit reports, bank audits, and ethics. You can use the module-wise chapter list to organise your preparation according to the official syllabus.