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📚 Learn › Paper 5 — Auditing & Ethics › Chapter

Audit Evidence (SA 500 series)

ICAI Standards on Auditing covering audit evidence, specific items, external confirmations, sampling, estimates, going concern and written representations. Highest-weight chapter — expect 14–16 marks.

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8 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
⚡ Start lesson 1 →

All lessons

1
SA 501 — Audit Evidence (Specific Items)
SA 501 audit evidence explained for CA Inter: inventory count attendance, litigation confirmation, and segment info — exam-focused, plain En
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2
SA 510 — Initial Audit Engagements — Opening Balances
SA 510 Initial Audit Engagements explained for CA Inter: opening balances, audit procedures, predecessor auditor rules & when to modify your
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3
SA 520 — Analytical Procedures
SA 520 Analytical Procedures explained for CA Inter: mandatory stages, types, substantive use, and how to investigate unusual fluctuations —
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4
SA 530 — Audit Sampling
SA 530 Audit Sampling explained for CA Inter May 2026 — sampling risk, projection of errors, anomalies, and statistical vs non-statistical s
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5
SA 540 — Auditing Accounting Estimates
SA 540 explained for CA Inter: how auditors verify accounting estimates like provisions & fair value, the 3 audit approaches, and management
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6
SA 550 — Related Parties
SA 550 Related Parties for CA Inter: auditor duties to identify, assess & disclose related party transactions — exam-focused explanation wit
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7
SA 560 — Subsequent Events
SA 560 Subsequent Events explained for CA Inter: auditor duties, adjusting vs non-adjusting events, and what to do when management refuses —
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8
SA 570 — Going Concern
SA 570 Going Concern for CA Inter: learn auditor duties, warning indicators, and exactly when to issue EOM, Qualified, or Adverse opinions.
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