How To Present CA Inter Audit Paper

About Audit

Audit is a subject that teaches about auditing of financial statements of different entities. 

Students consider this subject as a theory subject but it's the most practical subject. This paper is divided into descriptive as well as MCQ type questions. Descriptive type questions carry 70 marks and MCQ carries 30 marks respectively.

As Audit is a base subject for any CA, it's conceptual understanding is a must and even ICAI wants it's students to learn Audit in the most professional manner.

What To Do Before Audit Exam?

The audit is a subject that stresses students the most. It requires a dedicated method of studying audit. Often students don't understand the correct way of studying audit.

Before exams students should do the following

Make Proper Notes And Charts

Self made notes are most useful for last day revision. The one which your teacher gave you will help you but the one which you made for yourself will give you a different level of confidence.

Charts are the shortest method of study as it help in revising the notes quickly.

Understand The Concepts Thoroughly

Clear understanding of concepts is crucial as it helps not only to clear the exams but also in the practical world.

It is also important because it helps in handling the out of the box (if any) in exams.

Give Mock Tests

Giving mock tests are not only important in practical subjects but also in subjects like audit.

Writing and checking the tests help in building confidence and getting a way to write answers in the actual exam.

Revise Properly

In audit, you won't be able to remember everything if you don't revise it in proper intervals. Revising keeps the concept fresh in the head.

Refer ICAI Study Material

Many people might tell you to only refer the coaching Institute books but its not enough. ICAI Study material is the ultimate guide and questions are framed from there itself.

What To Do During Audit Exam

During the exam there are so many factors to be taken care of while executing the paper which are mentioned below

Plan The Paper Beforehand

Planning in advance how you will attempt your paper will help and in the 15 minutes reading time you can check if your paper can be executed as planned or not.

You will be able to plan it beforehand only when you have attempted mock tests while preparing.

Utilising The 15 Minutes Study Time

Those 15 minutes of reading time is enough to help you decide how you will execute your paper.

Take your decision and decide to do MCQ first if you feel it's quite easy and doable. If you feel that MCQs are quite difficult then opt for descriptive answers first. Even the 14 marks correct/ incorrect should also be answered accordingly.

Attempt Maximum Marks

Since there is no negative marking so it's advised not to leave any questions. If you have time then attempt the full paper and don't leave anything.

Specifically, MCQs are never advised to leave unattended.

Write The Demanded Language

Try to answer the questions in the language expected by the Institute. Writing in your own language will not fetch you great marks.

Practising will help you in this.

Mention SAs

If you remember the SAs number and name then you should quote them in the required questions as that will give an impression that you have prepared really well and that's true actually.

Attempt Questions First Which You Know Exactly

The questions which you are most confident in should be answered first and then the other questions should be attempted.

Draw Charts And Diagrams Wherever Necessary

Diagrams and charts aid in summarizing your answers and give a good impression of you to your examiner.


The audit is not as scary as it looks but only if you have prepared well. Follow these tips to score better in your audit paper.

If you are looking for guidance for your CA Inter Audit May 2022 & November 2022 exams, check CA Inter Audit classes on Edu91.

If you have any doubts then you can ask me in the comments section.

All the best and God bless you all!

{{Team Edu91}}

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