CA Inter Audit Question Bank by CA Ram Harsha for May 26, Sept 26 and Jan 27

The opening pages describe the scope of this audit question bank clearly. First, it brings together every question from the ICAI Study Material for Auditing and Ethics, covering both the Illustrations given inside the chapters and the Test Your Knowledge questions at the end. Second, it adds what the book calls full MRP coverage: Mock Test Papers, Revision Test Papers and past exam questions from the May 2024, September 2024, January 2025, May 2025, September 2025 and January 2026 attempts. Instead of reprinting the same question several times when ICAI repeats it across an RTP, an MTP and an actual paper, the book keeps only unique questions. The result is a single practice resource that the author describes as aligned with ICAI's pattern. The cover lists the target attempts as May 26, Sept 26 and Jan 27, and the full note runs to 247 pages, so it is a substantial book rather than a short summary.

Auditing and Ethics at CA Inter is largely a descriptive and case-based paper, so practising questions in the ICAI style matters as much as knowing the standards and provisions. This question bank is built around that idea: the questions come from ICAI's own study material and from recent RTPs, MTPs and exam papers, which show how ICAI frames case scenarios and what kind of answer it expects. Keep in mind that the book says it is applicable up to the January 2027 exams, and that any corrections or amendments released by ICAI should be checked separately before your attempt. Since duplicate questions are removed, each question you solve here is a distinct one, so do not skip questions assuming you have seen them elsewhere. Treat the question bank as practice material and the concept notes as the main learning source, as the book itself advises.

A practical approach is to finish one chapter of the ICAI study material or your concept notes, then attempt the matching questions in this audit question bank before moving on. Start with the ICAI Illustrations and Test Your Knowledge questions, since they build the base vocabulary and answer structure for audit. Next, move to the RTP and MTP questions, which are often closer to the current exam level. Finally, attempt the past exam questions from May 2024 to January 2026 under timed conditions and compare your answer with the solution, paying attention to how provisions and standards are quoted and concluded. Because the book removes duplicate questions across sources, you can track completed questions without double counting. In the last weeks before the exam, mark the questions you got wrong and revise only those, along with any amendments or corrections ICAI releases for your attempt.

This note is meant for CA Inter students writing the Auditing and Ethics paper in the May 2026, September 2026 or January 2027 attempt, the attempts named on the cover. It is most useful once you have covered the concepts at least once, because the question bank is designed for practice rather than first-time learning. Students who study from CA Ram Harsha's audit notes will find it fits directly with that material, as the book says it works hand in hand with those notes. It also helps students from other classes who want all ICAI study material questions and recent RTP, MTP and past paper questions in one place instead of collecting separate PDFs. Repeat-attempt students can use it to check whether they have covered recent exam trends from May 2024 to January 2026. The first pages can be previewed here, and the full 247-page PDF opens free in the Studycaller app.

• ICAI Study Material Illustrations
• Test Your Knowledge questions
• Mock Test Paper (MTP) questions
• Revision Test Paper (RTP) questions
• Past exam questions May 2024 to Jan 2026
• Unique questions with duplicates removed
• Auditing and Ethics exam practice
• ICAI pattern case-based questions
• Applicability up to Jan 2027 attempt

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