ICAI CA Intermediate Audit: Syllabus, Study Material, Papers, Tips 2025 Paper 5 of CA Intermediate is the Auditing and Assurance subject. Auditing or checking the financial statements, their entries and finding out discrepancies is one of the primary roles of CA. Understanding the auditing process and applying it to the real scenario is what need to be developed through this subject. The syllabus establishes an intermediate level preparation of the student to Audit and attests to the financial statement of any business. Hence it is for students to focus on this subject from day 1 and practice regularly various questions and problems to create expertise in the subject. https://www.vsijaipur.com/ca-intermediate-audit/