CA Inter audit important questions Jan 2027: 8 repeats
The CA Inter audit important questions for January 2027 are the ones ICAI keeps bringing back: in its last four Paper 5s it repeated eight questions within a year, two in the very same slot (audit strategy factors at Q6(c), a bank advances judgement at Q6(a)). Below: the eight repeats, every chapter's questions in one table, the formats that carry marks, and two answers worked from ICAI's suggested answers.
Auditing and Ethics is Paper 5, in Group II, which ICAI's January 2027 exam notification (PDF) (opens in a new tab) sets on 8, 10 and 12 January 2027, 2 PM to 5 PM. For the SA-by-SA map of the same papers, read our CA Inter Audit mock test guide; for marks per chapter, CA Inter chapter wise weightage for Jan 2027.
Where these CA Inter audit important questions come from
We read every descriptive question in ICAI's last four Paper 5s, all free on ICAI's website, icai.org:
| Attempt | ICAI file |
|---|---|
| September 2025 | Suggested answers (PDF) (opens in a new tab) |
| January 2026 | Suggested answers (PDF) (opens in a new tab) |
| May 2026 | Suggested answers (PDF) (opens in a new tab) |
| September 2026 | Question paper (PDF) (opens in a new tab) |
ICAI's suggested answers page (opens in a new tab) had no September 2026 answers on 21 October 2026, so that paper's questions are listed, not answered. Placing a question under one of the 11 chapters of ICAI's Intermediate syllabus (PDF) (opens in a new tab) is our reading. January 2027 uses the same July 2024 Paper 5 modules plus the January 2027 RTP (ICAI notice, PDF (opens in a new tab)).
The 8 questions ICAI repeated within a year
ICAI changes the company and the angle, not the topic. These came back within twelve months:
| # | Question | First | Back in |
|---|---|---|---|
| 1 | Factors for establishing the overall audit strategy | May 2026 Q6(c) OR | Sep 2026 Q6(c), same slot |
| 2 | Bank advances: judge the branch's classification from figures | Jan 2026 Q6(a) | Sep 2026 Q6(a), same slot |
| 3 | SA 560: facts known after the report date | Jan 2026 Q5(a), after the report was issued | Sep 2026 Q2(a), before the statements were issued |
| 4 | SA 610: using the internal auditor's work | Jan 2026 Q6(b), when to use less of it | Sep 2026 Q1(b), direct assistance |
| 5 | SA 580: written representations | Jan 2026 Q2(a), matters in the letter | May 2026 Q1(c), date and period |
| 6 | SA 210: terms of the engagement | Sep 2025 Q3(b) | May 2026 Q6(a) and Sep 2026 Q1(a) |
| 7 | Sampling | Sep 2025 Q4(c), statistical sampling | May 2026 Q1(b) systematic, Q3(a) sample size |
| 8 | Auditing in an automated (IT) environment | Sep 2025 Q6(c) | Jan 2026 Q3(c) and May 2026 Q4(a) |
Four types came in every paper: SA 230 documentation, CARO 2020, independence or ethics, and a special type of entity.
Repeat 1 is the easiest 4 marks to pre-write. ICAI's May 2026 answer gave four factors: volume of transactions, industry developments, changes in the reporting framework, and other developments such as the legal environment. September 2026 asked the same in wider words, so learn the study material's whole SA 300 list.
CA Inter audit chapter wise important questions
What ICAI asked in each chapter, in short:
| Chapter | What ICAI asked |
|---|---|
| 1. Nature, objective and scope | Aspects that keep statements from misleading (Sep 25); which engagement standard applies, reasonable vs limited assurance, is this a misstatement (Jan 26); other disciplines (May 26); is a pending claim within audit scope (Sep 26) |
| 2. Strategy, planning and programme | Best evidence in an audit programme; supervision (Sep 25); client continuance; discussing the plan (Jan 26); audit programme disadvantages; strategy factors (May 26); strategy factors (Sep 26) |
| 3. Risk assessment and internal control | SA 315; IT findings (Sep 25); automated environment (Jan 26); information system; testing in an automated environment (May 26); audit risk; control environment (Sep 26) |
| 4. Audit evidence | Inventory count (Sep 25); letter to legal counsel; SA 610 (Jan 26); systematic sampling; sample size (May 26); SA 610; relevance and reliability; SA 550 (Sep 26) |
| 5. Items of financial statements | Borrowings; Schedule III inventories (Sep 25); PPE cost; valuing payables (Jan 26); MSME disclosures; sweat equity; leases (May 26); dividend income; undisclosed income; cash; deleted intangibles (Sep 26) |
| 6. Audit documentation | SA 230 every paper: a discussion; what to leave out and who owns it; judgement; what an experienced auditor needs |
| 7. Completion and review | Significant deficiency (Sep 25); SA 580; SA 560 (Jan 26); SA 580; SA 260 independence (May 26); SA 570; SA 560 (Sep 26) |
| 8. Audit report | Key audit matters; IFC and CARO applicability (Sep 25); CARO; Emphasis of Matter (Jan 26); CARO; Basis for Opinion; Other Matter (May 26); Rule 11; CARO (Sep 26) |
| 9. Different types of entities | LLP; government stores (Sep 25); NGO income; government rules and orders (Jan 26); co-operative registers (May 26); club and hotel (Sep 26) |
| 10. Audit of banks | Takeout finance and NPA income (Sep 25); NPA classification and provision (Jan 26); drawing power and stock audit (Sep 26) |
| 11. Ethics and terms of engagement | SA 210; client integrity; threats (Sep 25); SA 220 and EQCR; SQC 1 independence (Jan 26); skepticism; principles vs rules; SA 210 (May 26); SA 210; independence; familiarity threat (Sep 26) |
What stands out: documentation, CARO and a special entity came in every paper; items of financial statements had four parts each in May and September 2026; banks had a descriptive part in three of four.
CA Inter audit chapter 1 important questions
Chapter 1 carries only 4%–6% in ICAI's syllabus but asked something every time, usually a short case: is this a misstatement, is it within audit scope? Give the decision first ("Yes, it is a misstatement"), then the reason from the facts.
The question formats that carry the marks
Part I is 30 marks of MCQs; Part II is 70 marks, where you "Answer Question No. 1 which is compulsory and any 4 out of the remaining 5 questions" (September 2026 paper). Four formats recur:
| Format | How it reads | Example |
|---|---|---|
| Case + standard | A named company, then "with reference to SA …" | Sep 2026 Q5(a), SA 550 |
| Identify, then explain | A 1-mark decision, then a 4-mark explanation | Jan 2026 Q3(a), the type of paragraph |
| Pure list | "State", "List", "Enumerate" | Sep 2025 Q3(b), factors to revise terms |
| Figures to judge | Is the client's number right? | Jan 2026 Q6(a), bank provision |
1-mark parts arrived in 2026: none in September 2025, then seven in January 2026, five in May 2026 and seven in September 2026. Each wants a short, direct answer (a decision, a definition, where something goes); write it in the first line.
Q6(c) is the only choice: in all four papers the only OR sat there.
Worked answer 1: bank advances, January 2026 Q6(a)
The question (5 marks): CA Mini, branch auditor of DFC Bank, finds two advances:
| Case | Outstanding | Security | Branch's treatment |
|---|---|---|---|
| (i) Term loan, JT Mills Ltd. | ₹140 lakh | ₹80 lakh | Doubtful D1 (up to one year), provision ₹70 lakh |
| (ii) Loan, Z Pvt. Ltd. | ₹65 lakh | ₹6 lakh realisable | Doubtful asset |
ICAI's answer, step by step:
| Step | Case (i) | Case (ii) |
|---|---|---|
| Rule | D1: 25% of the secured part plus 100% of the unsecured part | Security under 10% of the outstanding: ignore it |
| Working | 25% of ₹80 lakh = ₹20 lakh, plus unsecured ₹60 lakh at 100% | ₹6 lakh is under 10% of ₹65 lakh (₹6.5 lakh) |
| Required | ₹80 lakh | Loss asset: write off or provide 100% |
| Conclusion | Classification right, provision of ₹70 lakh short by ₹10 lakh | Classification as doubtful is wrong |
The trap: stopping at "D1 is correct". Test both the class and the amount. September 2026 Q6(a) returned to the slot with a cash credit account (sanctioned limit, drawing power, outstanding) and asked if it is regular; ICAI hasn't published that answer yet.
Worked answer 2: sample size, May 2026 Q3(a)
The question: two companies, each with 12,000 purchase invoices, a 5% tolerable deviation rate and the same reliance on controls; expected deviation is 2% at Alpha Manufacturing and 6% at Beta Engineering. Explain the factors for sample size in tests of controls (4 marks); which needs the larger sample (1 mark)?
ICAI's answer to the 1-mark part: Beta Engineering. The only difference is the expected deviation rate, and a higher rate means more items must be tested to estimate the actual rate reliably.
The factors ICAI listed for the 4 marks, as a table you can learn:
| If this goes up | Sample size |
|---|---|
| Reliance on the operating effectiveness of controls | Goes up |
| Tolerable rate of deviation | Goes down |
| Expected rate of deviation | Goes up |
| Desired assurance that the tolerable rate isn't exceeded | Goes up |
| Number of items in a large population | Little or no effect |
Sampling came in three of four papers (repeat 7). How part marks work is in step marking in CA exams.
How to practise these important questions
- Write the eight repeats first, then one question from every chapter row.
- Learn the lists: strategy factors, SA 210 factors, sample size factors, Schedule III disclosures, CARO clauses.
- Sit ICAI's own papers on their dates. ICAI's MTP announcement of 14 October 2026 (PDF) (opens in a new tab) puts Paper 5 on Friday 27 November 2026 (Series I) and Friday 11 December 2026 (Series II), 10 AM to 1 PM; download them on boslive.icai.org or bosmtp.icai.org, with answer keys within 48 hours. ICAI's RTP page (opens in a new tab) still showed September 2026 as the latest on 21 October. Past papers are on our CA Inter previous papers list.
- Plan the weeks with the CA Inter revision planner for January 2027.
Frequently asked questions
What are the CA Inter audit most important questions for Jan 2027?
The eight repeats above, led by the audit strategy factors and the bank advances judgement, plus four types set in every paper: SA 230, CARO 2020, independence and ethics, and a special entity.
Which are the most important chapters in CA Inter audit?
By marks, audit evidence, ethics and terms of engagement, items of financial statements, and completion and review led ICAI's last four papers; counts are in our chapter wise weightage post. All 11 chapters carried marks in every paper, so skip none.
Which SAs are important for CA Inter audit?
SA 230, SA 300 and SA 315 had a descriptive part in all four papers; SA 210, SA 560, SA 580 and SA 610 came back within a year. The full SA-wise map is in our CA Inter Audit mock test guide.
Does ICAI repeat questions in CA Inter Audit?
Yes, the question type comes back with new facts. The strategy factors and the bank advances question returned in the same slot within a year.
Practise all eight repeats in a full Paper 5
Knowing the questions is half the work; the other half is writing them in three hours. Our CA Inter Auditing and Ethics mock tests are 3 full-syllabus Paper 5s on ICAI's latest pattern, with every amendment applicable for January 2027 tested. You write by hand, upload one PDF, and get your copy back within 24 hours with step-wise marks and the reason for every mark cut. Audit is also in the CA Inter Group II mock tests on our CA Inter test series page; every level's CA test series and CA mock tests is on our home page.