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📚 Learn › Paper 5 — Auditing & Ethics › Chapter

Core Audit Concepts

Cross-cutting auditing topics not tied to a single SA — internal control evaluation, audit sampling, CARO 2020 reporting, going concern and materiality. Expect 10–12 marks.

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3 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
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All lessons

1
Audit Sampling — Statistical & Non-Statistical Methods
SA 530 Audit Sampling Methods explained for CA Inter May 2026: random, systematic, haphazard & stratified sampling with examples, risks, and
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2
Going Concern — Audit Considerations
SA 570 Going Concern for CA Inter: what it means, red flags to spot, and how auditors report — explained simply for May 2026 exam prep.
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3
Materiality — Concept and Application
Master Materiality in Audit (SA 320 & SA 450) for CA Inter May 2026 — learn how to set OM, PM, worked examples with ₹ figures, and common ex
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