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📚 Learn › Paper 5 — Auditing & Ethics › Chapter

Standards on Auditing — Fundamentals (SA 200 series)

ICAI Standards on Auditing (200 series) covering overall objectives, agreeing terms, quality control, documentation, fraud, laws, governance and joint audits. Foundational chapter, expect 12–15 marks.

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4 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 200 — Overall Objectives of the Independent Auditor
SA 200 explained for CA Inter: understand the auditor's overall objectives, reasonable assurance, professional skepticism, and professional
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2
SA 210 — Agreeing the Terms of Audit Engagements
SA 210 explained for CA Inter: preconditions for audit, engagement letter contents, recurring audits — key exam concepts simplified for May
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3
SA 230 — Audit Documentation
SA 230 Audit Documentation explained for CA Inter: working papers ownership, 60-day assembly rule, 7-year retention, and confidentiality — e
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4
SA 260 — Communication with Those Charged with Governance
SA 260 explained for CA Inter: what auditors must communicate to Board/Audit Committee, when, and how — with examples for May 2026 exam.
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