CA Final Audit: the 9 chapters that carried 73.7 of 100 marks.
Every question in the 6 New Scheme CA Final Advanced Auditing, Assurance and Professional Ethics papers, May 2024 – May 2026, read, mapped to the chapter it tests, and counted. These are the real numbers from the official papers, not an opinion about them.
Expected marks by chapter, top 9 of 19
| # | Chapter | Exp. marks | Cumulative | Appears |
|---|---|---|---|---|
| 1 | Professional Ethics & Liabilities of Auditors | 19.2 | 19.2 | 6/6 |
| 2 | Reporting (SA 706, SA 705, SA 720, SA 701, SA 710) | 13.5 | 32.7 | 6/6 |
| 3 | Special Features of Audit of Banks & Non-Banking Financial Companies | 7.7 | 40.4 | 5/6 |
| 4 | Audit Evidence (SA 620, SA 610, SA 501, SA 550, SA 505, SA 540, SA 500, SA 510, SA 530) | 7.5 | 47.9 | 5/6 |
| 5 | Digital Auditing & Assurance | 5.8 | 53.7 | 6/6 |
| 6 | Quality Control (SQC 1, SA 220) | 5.8 | 59.5 | 6/6 |
| 7 | Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance | 4.9 | 64.4 | 6/6 |
| 8 | Completion and Review (SA 570, SA 450, SA 580, SA 560) | 4.7 | 69.1 | 5/6 |
| 9 | Review of Financial Information (SRE 2400, SRE 2410) | 4.6 | 73.7 | 6/6 |
Quick answers
- Which chapter carried the most marks?
- Professional Ethics & Liabilities of Auditors: 19.2 marks per 100 on average, set in 6 of 6 attempts.
- How many chapters make up half the marks?
- 5 of 19. The top 5 carried 53.7 marks per 100 between them.
- Which chapters were set in every attempt?
- 7 of 19 appeared in all 6 attempts.
"Expected marks" is a chapter's average share of each paper across the 6 attempts, scaled to 100 marks, with optional questions weighted for the choice you get. An attempt where it was not set counts as zero. "Appears" is in how many attempts it was set at all.
What this does not tell you
It is not a prediction. We back-tested three ways of ranking these units against the actual results: a plain long-run average, a recency-weighted model, and one weighted by how often a topic recurs. None of the clever ones beat the plain average by a margin worth acting on. 6 attempts is not enough data for "trending chapters" to mean anything, so we do not sell that idea. What you are looking at is where the marks have sat, which is a far better basis for planning than a guess, and still not a forecast. Read the disclaimer.
How it was built
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Official papers only
The 6 New Scheme attempts, May 2024 – May 2026, from the institute's own published papers.
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Every question read and tagged
Each question mapped to the chapter it tests, with its marks, by a Chartered Accountant. Counted, not estimated.
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Optional questions weighted
Where the paper lets you choose which questions to answer, optional questions are weighted rather than double-counted, so the marks add up to the paper you actually sit.
This is the top of one paper
The CA Final Group 1 report covers every paper in the group. For Advanced Auditing, Assurance and Professional Ethics it ranks all 19 units and bands them A-must / B-should / C-skim, with the per-attempt matrix and the question-by-question mapping so you can check our work.
See the CA Final Group 1 reportNo sign-up needed to read this page, and nothing here is behind an email form. If the free extract is all you need, take it and good luck.