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 stude... https://www.vsijaipur.com/ca-intermediate-audit/