CA Final Nov 2026 – Advanced Auditing, Assurance and Professional Ethics Mock Test Series

A CA Final Audit mock test should make you do, about fifteen times in three hours, what Paper 3 asks: read a short case, name the right standard or clause, apply it to the facts and reach a clear conclusion. This one is a full 100-mark Advanced Auditing, Assurance and Professional Ethics paper on ICAI's current pattern. You write it by hand and upload your scanned answer sheet as one PDF. Within 24 hours the checked copy shows ICAI-style step-wise marks for every question and the reason for every mark cut, with the correct line to write.

For the plans and how the mocks are checked, see the CA Final test series page. Paper 3 is part of the CA Final Group 1 test series, with FR and AFM. Below is everything specific to Paper 3.

CA Final Audit paper pattern

From ICAI's Guidance Notes for the Final exam (PDF) (opens in a new tab) and the most recent Final Group I suggested answers (PDF) (opens in a new tab):

In the most recent paper, each descriptive question had three sub-parts of 4 or 5 marks, so you write many short case answers, not a few essays. ICAI also gives 15 minutes of advance reading time (PDF) (opens in a new tab), useful for spotting which standard each case is about. For how Paper 3 compares with the other five, see the CA Final exam pattern guide.

Audit section-wise weightage

ICAI splits Paper 3 into five sections (section-wise weightage, PDF (opens in a new tab)), and allows "a deviation of maximum ±5%":

Professional ethics is one chapter but can carry nearly a quarter of the paper. The document also says the application of SAs covered in depth at Intermediate "may be discussed in the form of Case Study at Final level", so those SAs are fair game. ICAI's skill-wise weightage (PDF) (opens in a new tab) puts 65%–75% of Audit at analysis and application.

Where students lose marks in Audit

From ICAI's examiners' comments (Final Group I suggested answers, May 2026, PDF (opens in a new tab)):

• The wrong standard. "many examinees incorrectly answered with reference to SA 620 instead of SA 500, resulting in irrelevant and incorrect answer."
• Theory instead of the case. On NBFC prudential norms: "Many responses were theoretical and lacked application to the facts of the case."
• A conclusion with no procedures. Many "focused only on the final conclusion without describing the additional audit procedures to be performed".
• General procedures for a specific engagement. In an investigation question, most "described general audit procedures relating to fixed assets instead of addressing the investigation-specific procedures required in the question."
• Provisions applied in part. On the Council General Guidelines, 2008, many "failed to discuss all three prescribed exceptions and, consequently, arrived at incorrect conclusions".

More examiners' comments and a three-step answer method are in our CA Final audit mock test guide.

How to use an Audit mock

Timing plan for 3 hours. In reading time, note the SA or ethics clause each question points to, and choose your four optional questions. Give the MCQs about 45 minutes and read the questions before the long case so you know which facts matter. That leaves about 25 minutes per descriptive question, or about 8 minutes per 4- or 5-mark sub-part. When a sub-part's time is up, write the conclusion and move on. Keep the last 10 minutes to check the OMR sheet. More on pacing any CA Final paper: how to attempt a CA Final paper in 3 hours.

When to write it. Audit is the last Group I paper, and the gap before it is usually too short for a full mock, so write your Audit mocks before the exams begin. Read ICAI's RTP for your attempt first: it sets the cut-off and lists the regulatory and ethics updates that apply (CA Final RTP page). ICAI's MTPs and past papers are on our CA Final free resources page.

After each mock, keep a one-page "standards map" of every SA, SRE, SRS, SAE and ethics clause you got wrong, with one line on what it covers. Read it the day before the paper.

Frequently asked questions

How many marks is professional ethics in CA Final Audit?

ICAI's section-wise weightage puts professional ethics and liabilities of auditors at 17%–24% of Paper 3, with a permitted deviation of ±5%.

Can Intermediate SAs be asked in CA Final Audit?

Yes, as cases. ICAI's syllabus says the application part of SAs covered in depth at Intermediate, such as SA 500, SA 570 and SA 580, may be discussed as case studies at Final.

Should I write SA numbers in my answers?

Write the number when you are sure of it. A wrong number is a visible error, as the SA 620 and SA 500 comment shows. If you are unsure, state the principle correctly in words.