CA > Inter > Paper 5 – SM (Syllabus 2023)

Chapter	Unit	Name
MODULE 1
Chapter 1		Nature, Objective and Scope of Audit
Chapter 2		Audit Strategy, Audit Planning and Audit Programme
Chapter 3		Risk Assessment and Internal Control
Chapter 4		Audit Evidence
Chapter 5		Audit of Items of Financial Statements
MODULE 2
Chapter 6		Audit Documentation
Chapter 7		Completion and Review
Chapter 8		Audit Report
Chapter 9		Special Features of Audit of Different Type of Entities
Chapter 10		Audit of Banks
Chapter 11		Ethics and Terms of Audit Engagements