#### **Study Material - Intermediate Course - Paper-5: Auditing and Ethics - New Scheme of Education and Training** #### **(Applicable for May 2025 Exam)** - MODULE 1 - [Chapter 1: Nature, Objective and Scope of Audit](https://drive.google.com/file/d/14bjwxPWhoA0WSrPqAr87nZoPJrV7v7Ql/view?usp=sharing) - [Chapter 2: Audit Strategy, Audit Planning and Audit Programme](https://drive.google.com/file/d/1Hof_oQqiEisDetn-LZg-t3s0oWCJUuAe/view?usp=sharing) - [Chapter 3: Risk Assessment and Internal Control](https://drive.google.com/file/d/1zaejy9VtpLrQW0-t46SC3TAkZ5j-ni5W/view?usp=sharing) - [Chapter 4: Audit Evidence](https://drive.google.com/file/d/1nnOhuoAwDs8exXaQSQiwJmkZ8GY0yAZe/view?usp=sharing) - [Chapter 5: Audit of Items of Financial Statements](https://drive.google.com/file/d/1wrL6W8BwF10dEOrjRQgc2EPYRfNfYzcW/view?usp=sharing) - MODULE 2 - [Chapter 6: Audit Documentation](https://drive.google.com/file/d/1gMlP3P_c8G2gOgsG8QjWnaD1br325rzD/view?usp=sharing) - [Chapter 7: Completion and Review](https://drive.google.com/file/d/1y8pOiC3yfrTlAtu9VxAe4kujz3uu247q/view?usp=sharing) - [Chapter 8: Audit Report](https://drive.google.com/file/d/11sg52yu3huQvF80rFTZ2tBEdJ8sjjgtL/view?usp=sharing) - [Chapter 9: Special Features of Audit of Different Type of Entities](https://drive.google.com/file/d/1cfIl5Bu0DFQ1zUNSOouzMl8PmQaa8m5U/view?usp=sharing) - [Chapter 10: Audit of Banks](https://drive.google.com/file/d/1s3L_szVSQZ61j2oLxLYnnkrYkp93NDBx/view?usp=sharing) - [Chapter 11: Ethics and Terms of Audit Engagements](https://drive.google.com/file/d/129L31xpsAMQS9cieoEjHpvBO1SJsLEzN/view?usp=sharing)