Hello Everyone,
Please check the CA Final Audit ABC Analysis for May 2022 Attempt :-
CA Final Audit ABC Analysis for May 2022 Attempt
CATEGORY WISE TABLE
| CATEGORY | ABC ANALYSIS | CA FINAL DEC 2021 |
| CATEGORY A | 51+15=66 | 46+18=64 |
| CATEGORY B | 29+10=39 | 25+7=32 |
| TOTAL (A+B) | 80+25=105 | 71+25=96 |
| CATEGORY C | 13+5=18 | 17+5=22 |
CATEGORY – A
| CATEGORY A | CHAPTER NAME | WEIGHT | MARKS | FREQUENCY |
| CHAPTER 5 | Company Audit | 8 to 12 | 8 | EVERY ATTEMPT |
| CHAPTER 18 | Professional Ethics | 12 to 17 | 13 | EVERY ATTEMPT |
| CHAPTER 6 | Audit Reports | 6 to 10 | 3 | ALTERNATIVELY |
| CHAPTER 2 | Audit Planning, Strategy and Execution | 4 to 9 | 3 | ALTERNATIVELY |
| CHAPTER 13 | Audit of Public Sector Undertakings | 4 to 5 | 4 | EVERY ATTEMPT |
| CHAPTER 17 | Peer Review and Quality Review | |||
| UNIT 1 | Peer Review | 4 to 8 | 3 | ALTERNATIVELY |
| CHAPTER 16 | Due Diligence, Investigation and Forensic Audit | |||
| UNIT 1 | Due Diligence | 5 | 2 | ALTERNATIVELY |
| UNIT 2 | Investigation | 5 | 2 | ALTERNATIVELY |
| UNIT 3 | Forensic Audit | 4 | 2 | ALTERNATIVELY |
| CHAPTER 12 | Audit under Fiscal Laws | |||
| UNIT I | Audit under Direct Tax Laws | 3 | 2 | ALTERNATIVELY |
| UNIT II | Audit under Indirect Tax Laws | 4 | 2 | ALTERNATIVELY |
| CHAPTER 7 | Audit Committee and Corporate Governance | 5 | 4 | EVERY ATTEMPT |
| SUBJECTIVE QUESTIONS | 48 MARKS | |||
| OBJECTIVE QUESTIONS | 15 MARKS | |||
| TOTAL | 63 MARKS |
CATEGORY – B
| CATEGORY B | CHAPTER NAME | WEIGHT | MARKS | FREQUENCY |
| CHAPTER 1 | Auditing Standards, Statements and Guidance Notes ? An Overview | 18 to 29 | 17 | EVERY ATTEMPT |
| CHAPTER 3 | Risk Assessment and Internal Control | 5 to 9 | 4 | EVERY ATTEMPT |
| CHAPTER 4 | Special Aspects of Auditing in an Automated Environment | 4 to 5 | 4 | EVERY ATTEMPT |
| CHAPTER 15 | Internal Audit, Management and Operational Audit | 5 | 2 | ALTERNATIVELY |
| SUBJECTIVE QUESTIONS | 27 MARKS | |||
| OBJECTIVE QUESTIONS | 10 MARKS | |||
| TOTAL | 37 MARKS |
CATEGORY – C
| MODULE 2 CATEGORY C | CHAPTER NAME | WEIGHT | MARKS | FREQUENCY |
| CHAPTER 8 | Audit of Consolidated Financial Statements | 5 | 2 | ALTERNATIVELY |
| CHAPTER 9 | Audit of Banks | 4 to 5 | 4 | EVERY ATTEMPT |
| CHAPTER 10 | Audit of Insurance Companies | 4 | 4 | EVERY ATTEMPT |
| CHAPTER 11 | Audit of Non – Banking Financial Companies | 5 | 2 | ALTERNATIVELY |
| CHAPTER 14 | Liabilities of Auditors | 4 | 1 | RARELY |
| CHAPTER 17 | Peer Review and Quality Review | RARELY | ||
| UNIT 2 | Quality Review | RARELY | ||
| SUBJECTIVE QUESTIONS | 13 MARKS | |||
| OBJECTIVE QUESTIONS | 5 MARKS | |||
| TOTAL | 18 MARKS |
That’s all for now. Stay Connected for more updates.
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