CFAP6 PAST EXAM PAPERS COMPARATIVE ANALYSIS

16D (13.7%) 17J (14.07%) 17D (11.2%) 18J (12.5%) 18D 19J 19D
Grid/Reference ICAP SSP Chapter Q M Q M Q M Q M Q M Q M Q M

[A] Performance of Audit [45-55]

A a 1/19 ISA 200 2.2 ; 7.1
A a 3/19 ISA 210 5.4 (+3).
A a 16/19 ISA 230 8.2 (+3).
A a 11/19 ISA 240 4 (+7). (+2).
A a 13/19 ISA 250 2.5 2. 14 7. 5
A a 17/19-1/2 ISA 260 14.9 1(b). 10 (+6).
A a 17/19-2/2 ISA 265 14.1
A a 4/19 ISA 300 6.1 ; 7.1 3. 11
6.2-6.4 ; 3. 20 1(a). 10 1. 20 1. 20 1. 23 1. 24 3. 22
A a5&6/19 ISA 315
7.1-7.2 ; 7.5 6(b). 5 7. 14 7(a). 13 6. 12
A a 7/19 ISA 320 3.1
A a 10/19-1/2 ISA 330 7.4 ; 8.8 ; 8.9
A b 3/5 ISA 402 12.3 5. 10
A a 12/19 ISA 450 9.1
(+2(b)). (+1). (+1). (+1). (+1). (+3).
A a 9/19-1/2 ISA 500 8.1
3. 15 4. 6 (+3).
A a 9/19-2/2 ISA 501 8.1
A a 14/19 ISA 505 7.2
A a 2/19 ISA 510 9.2 ; 14.7
A a 10/19-2/2 ISA 520 8.1
A a 8/19 ISA 530 8.1
A b 2/5 ISA 540 8.7 2(a). 6 2. 7
A a 15/19 ISA 550 8.3 7(b). 9 6(b). 5
A a 18/19 ISA 560 9.3
A b 1/5 ISA 570 9.4 ; 14.8 2. 17 5(b)(ii). 10
A a 19/19 ISA 580 8.4 7(a). 7
A b 5/5 ISA 600 10 7. 10 7(b). 5 1. 20
A b 4/5-1/2 ISA 610 8.6 ; 13.1-13.2
A b 4/5-2/2 ISA 620 8.5

[B] Audit Conclusions and Reporting [20-30]

B a 1/8 ISA 700 14.1-14.2 4. 4
1. 11 (+2). 6(b). 5 (+3(b)). 7. 10
B a 4/8 ISA 701 14.3
5. 15
6(a). 6 2. 15 3. 11 3(b). 6 5(b)(i). 5 5. 20
B a 2/8 ISA 705 14.5
6(a). 14
B a 3/8 ISA 706 14.5 (+3). (+5).
B a 5/8 ISA 710 9.2 ; 14.7 3(a). 6 (+5).
B a 6/8 ISA 720 14.6 (+ 6(a)). (+5).
B b 1/6 ISA 800 14.11 4. 6
B b 2/6 ISA 805 14.11
B b 3/6 ISA 810 14.11 5(a). 5
B b 4/6 IAPN 1000 8.8 2(b). 9
B a 7/8 ISAE 3402 12.3 6(a). 6
B a 8/8 CA2017 14.4
B b 5/6 BCO1962 5.2 ; 14.4
B b 6/6 ICO2000 5.2 ; 14.4

[C] Other Assurance Engagements and Related Services [10-20]

C a 1/3-1/2 ISRE 2400 11.1 (+2).
C a 1/3-2/2 ISRE 2410 11.1 2(b). 10
12.1-12.3 ; 5. 6 4. 15
C a 2/3 ISAE 3000
12.6 6. 14
C a 3/3 ISAE 3400 12.4 8. 12 4. 10 8. 10
C b 3/5 ISAE 3420 12.5
C b 1/5 ISRS 4400 11.3 4. 12 7. 5 2. 15
C b 2/5 ISRS 4410 11.4 2(a). 5
C b 4/5 under Corporate Laws 2.3-2.4 (+4).
C b 4/5 under Tax Laws

[D] Professional Ethics, Quality Control & Current Development [10-15]

D 1/5 Code of Ethics by ICAP 3 8. 12 3. 10 6. 15 5. 15 5. 12 4. 8 6. 10
D 5/5 Audit Quality 5.1
QC (ISQC1, ISA 220,
D 2/5 5.1
QC Framework, QAB)
Appointment and
D 3/5 5.2-5.3
Removal of Auditor
Current Development
D 4/5 15
& EDs
 CFAP6 PAST EXAM PAPERS COMPARATIVE ANALYSIS
11J 11D 12J 12D 13J 13D 14J 14D 15J 15D 16J
Grid/Reference Q M Q M Q M Q M Q M Q M Q M Q M Q M Q M Q M

[A] Performance of Audit [45-55]

A a 1/19 ISA 200
A a 3/19 ISA 210 5(i). 7 7(a). 10
A a 16/19 ISA 230
A a 11/19 ISA 240 5. 6 4. 6 5(b) 13
A a 13/19 ISA 250 6(ii). 7 3(a). 7
A a 17/19-1/2 ISA 260
A a 17/19-2/2 ISA 265 7(b). 5
A a 4/19 ISA 300 5(b). 3
2. 20 1. 22 1. 19 1. 12 6. 16 3. 18 6. 7 4. 15 1. 15 1. 12 4. 18
A a5&6/19 ISA 315
5(a). 12 2. 20 7. 10 6. 10 4(f). 4
A a 7/19 ISA 320 5(a). 10
A a 10/19-1/2 ISA 330
A b 3/5 ISA 402 5(aii). 7
A a 12/19 ISA 450
3(b). 12 2. 16 1. 16 4. 13 7(a). 7 6. 7 5(ai). 5 5(a). 10
A a 9/19-1/2 ISA 500
5(c). 8
A a 9/19-2/2 ISA 501 8(b). 6 4(a). 4
A a 14/19 ISA 505 7. 17 8(a). 10 5(aiii). 3
A a 2/19 ISA 510 3(a). 4 1(a). 8 5(b). 7
A a 10/19-2/2 ISA 520
A a 8/19 ISA 530
A b 2/5 ISA 540
3(a). 8 1(b). 9 1(c). 6
A a 15/19 ISA 550
7(b). 7
A a 18/19 ISA 560 4. 20 3. 21
A b 1/5 ISA 570 1. 14 2(a). 7 1. 20 (+2). 4(b). 5 1(b). 5
A a 19/19 ISA 580 (+7).
A b 5/5 ISA 600 6. 8 7(a). 6
A b 4/5-1/2 ISA 610 7. 8
A b 4/5-2/2 ISA 620 6. 7

[B] Audit Conclusions and Reporting [20-30]

B a 1/8 ISA 700
B a 4/8 ISA 701
4. 12 2(c). 6 7. 10 6. 10 1. 14 2. 17 4(b). 6
B a 2/8 ISA 705
5(ii). 6
B a 3/8 ISA 706 6(i) 6 (+2).
B a 5/8 ISA 710 5. 15 7(b). 9 4(c). 5 1(a). 8
B a 6/8 ISA 720 2(b). 4 7(c). 7 5(b). 7
B b 1/6 ISA 800
B b 2/6 ISA 805 4. 6
B b 3/6 ISA 810 5. 9 8. 7
B b 4/6 IAPN 1000 2. 12 4(a). 9
B a 7/8 ISAE 3402
B a 8/8 CA2017
B b 5/6 BCO1962
B b 6/6 ICO2000

[C] Other Assurance Engagements and Related Services [10-20]

C a 1/3-1/2 ISRE 2400
C a 1/3-2/2 ISRE 2410
(+5(a)).
C a 2/3 ISAE 3000
5(b). 3
C a 3/3 ISAE 3400 4. 16 2. 18
C b 3/5 ISAE 3420
C b 1/5 ISRS 4400 6. 16 5(a). 8 2(a). 7
C b 2/5 ISRS 4410
C b 4/5 under Corporate Laws 3(b). 4 4(d&e). 11 2(b). 9
C b 4/5 under Tax Laws

[D] Professional Ethics, Quality Control & Current Development [10-15]

6. 15 3. 16 3. 16 2. 13 4. 19 5. 13 2. 17 3. 10 3. 12 3. 21 3. 10
D 1/5 Code of Ethics by ICAP
7. 12 5. 10
D 5/5 Audit Quality
QC (ISQC1, ISA 220, 3(b). 6 2. 9
D 2/5
QC Framework, QAB) 6. 9
Appointment and
D 3/5
Removal of Auditor
Current Development
D 4/5
& EDs