Introduction & Syllabus Context

Topic 55 is the single highest-scoring accounting topic in Paper I, Unit 3 — averaging 9.5 marks per year across 2021 and 2023. In every exam year, auditing questions have appeared across multiple sub-topics: ZBB, performance budgeting, government audit (CAG), and auditing objectives. For the 2026 exam, this is a must-master topic.

PYQ pattern for Topic 55:

Year	Question	Marks	Sub-area
2021	Q45	2	"Highest authority in Government Audit" → CAG
2021	Q46	2	"Why Zero Base Budgeting was adopted"
2021	Q48	5	"Performance Budgeting usefulness"
2023	Q42	2	"Four objectives of Auditing"
2023	Q43	2	"Four duties of CAG"
2023	Q44	2	"Elements of Auditing (IAASB)"
2023	Q45	2	"Four features of Zero Based Budgeting"
2023	Q46	2	"Objectives of performance budgeting (ARC)"

2026 prediction: High probability of 5-mark questions on: Social Audit (never asked yet but in syllabus), Efficiency Audit, Audit Programme, and one more on CAG/ZBB/Performance Budgeting.

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