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 17^th 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.

About the author

Pankaj Garg is a Chartered Accountant, Company Secretary and Cost Accountant. He is an All India Topper of ICAI Examinations, Kolkata. He has also been awarded Gold Medal by the Institute of Cost Accountants of India, Kolkata.

He possesses vast experience of teaching to students of CA Intermediate and Final.

He is providing his classes in Pen Drive and Google Drive through the online platform of “ALT Classes”. He is associated with Aldine Ventures (Pvt.) Ltd. (Aldine CA) since 2014 to provide live online classes. He is also associated with Prepladder (Pvt.) Ltd. to provide his classes through Mobile Application (OnePrep).

He has authored several books for CA-Intermediate and CA-Final for Taxmann Publications and is very much appreciated by the students due to tabular presentations, concise and straightforward language, flowcharts and coverage of examinations asked in RTPs, MTPs and past examinations.