Auditing & Ethics | CRACKER is a two-volume, exam-driven practice set designed to help CA Intermediate (Group II | Paper 5) candidates master both the descriptive and objective components of the latest exam pattern. It blends depth (topic-wise conceptual practice) with precision (attempt-wise past-paper mapping), ensuring focused revision across descriptive questions, case studies, MCQs, and case scenarios. With comprehensive coverage of Past Exams, RTPs, and MTPs up to the Sept. 2025 attempt, the set enables the readers to practice exactly how the Institute tests—so that they can write crisp, standards-aligned answers under time pressure.
The Present Publication is the 17th Edition for the January, May, and September 2026 Exams. This book is authored by Pankaj Garg, with the following noteworthy features:
[Exam-driven Design] Topic-wise and attempt-wise arrangement mirrors how questions actually appear
[Extensive Practice Bank] ~700 descriptive questions & case studies; ~450 chapter-wise MCQs; 73 case scenarios
[Point-wise Answers] Concise, standard-linked write-ups to improve recall and presentation
[Chapter-wise Weightage Tables] Marks distribution from recent attempts for both Descriptive and MCQ sections to guide last-minute prioritisation
[Solved Paper (Sept. 2025)] Suggested answers included across the set (Part I/Part II) for model writing
[Complete Syllabus Coverage] From planning, risk, evidence and reporting to ethics & terms of engagement, banks, and special entity audits
[Author's Expertise] Pankaj Garg, a multi-qualified professional (CA, CS, CMA) and an All-India topper, brings first-hand knowledge of exam patterns and student needs
The coverage of the book is as follows:
Volume 1 – Descriptive Questions & Case Studies
Topic-wise & Attempt-wise arrangement for structured learning.
Approx. 700 descriptive questions and case studies
Chapter-wise marks distribution of past exams (May 2024 – Sept. 2025)
Coverage includes:
Nature, Scope & Objective of Audit
Audit Strategy, Planning & Programme
Risk Assessment & Internal Control
Audit Evidence
Audit of Financial Statement Items
Documentation, Completion & Review
Audit Reports
Audit of Banks
Audit of Different Types of Entities
Ethics & Terms of Audit Engagements
Volume 2 – General MCQs & Case Scenarios
Approx. 450 individual MCQs arranged chapter-wise
73 case scenarios, arranged topic-wise, chapter-wise, and attempt-wise
Chapter-wise marks distribution of past exams (Sept. 2024 – Sept. 2025)
Coverage includes:
General MCQs for each chapter
Case scenarios with a practical application focus
Miscellaneous topics tested in exams
Solved Paper (Sept. 2025 Suggested Answers – Part I)
The structure of the book is as follows:
Volume 1 (Descriptive)– Divided into 11 chapters and solved papers, with clear chapter mapping and marks distribution tables for targeted revision
Volume 2 (MCQs/Case Scenarios)– Split into Part A (General MCQs) and Part B (Case Scenarios), ensuring complete exam readiness
Each chapter follows a systematic arrangement—first theory-based practice, then case-based scenarios for applied learning
