Advanced Auditing - Past Papers Analysis - Last 13 Years (ICAP)

Topic List 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 Grand
Win Sum Win Sum Win Win Sum Win Sum Win Sum Win Sum Win Sum Win Sum Win Sum Win Sum Win Sum Win Sum Total

Super important Areas

Risk Assement (240,315,520,550,570) 20 25 23 22 22 27 24 28 30 20 20 41 29 25 15 48 18 18 16 12 19 42 43 20 12 619 25%

Code of Ethics 15 10 15 15 13 10 8 12 15 15 10 12 10 21 12 20 17 23 19 13 28 16 15 14 31 389 16%
Implication on Audit Report (700 Series) 45 25 40 10 13 20 10 12 20 30 6 15 15 6 5 24 14 10 18 19 23 13 12 13 418 17%
80 60 78 47 48 57 42 52 65 65 36 68 54 52 32 92 49 51 53 44 70 71 70 47 43 1426 57%

Very Important Areas

Audit Procedures on specific accounting areas 17 7 9 15 12 7 6 15 12 10 5 7 13 16 8 12 16 187 7%

ISAE 3400 15 15 14 10 10 12 18 16 22 132 5%
ISA 330 & Substantive Procedures 7 12 9 16 20 64 3%
Misc 15 21 15 15 11 77 3%
ISA 315 & Controls (Theory) 8 12 7 5 5 4 7 20 68 3%
Appointment (ISA 210, 220, Co.Ord, Code) 11 9 9 6 7 6 7 55 2%
ISA 600 17 15 5 10 8 55 2%
15 40 22 47 48 37 23 22 28 15 27 12 39 22 31 0 36 34 14 0 23 20 12 26 45 638 26%

Moderately Important Areas

ISA 570 10 20 14 44 1.8%

ISRS 4400 4 5 12 7 16 44 1.8%
ISA 250 5 14 4 7 30 1.2%
ISAE 3000 15 14 29 1.2%
ISA 510 7 8 9 4 28 1.1%
ISA 500 9 12 7 28 1.1%
ISA 810 6 5 7 9 27 1.1%
ISA 240 6 6 12 24 1.0%
ISA 402 6 10 7 23 0.9%
ISA 505 3 17 20 0.8%
ISA 610 5 8 13 0.5%
5 0 0 6 4 0 20 20 0 20 22 14 7 26 27 8 4 15 33 33 7 9 18 0 12 310 12.4%

Only asked once in Last 26 Attempts

ISA 560 17 17 0.7%

ISA 620 16 16 0.6%
ISA 540 15 15 0.6%
ISRE 2400 11 11 0.4%
Framework for Assurance Engagements 11 11 0.4%
ISA 800 6 6 0.2%
ISA 320 10 10 0.4%
ISRE 2410 10 10 0.4%
ISA 265 7 7 0.3%
ISA 805 6 6 0.2%
ISAE 3410 6 6 0.2%
ISAE 3402 6 6 0.2%
ISRS 4410 5 5 0.2%
0 0 0 0 0 6 15 6 7 0 15 6 0 0 10 0 11 0 0 23 0 0 0 27 0 126 5.0%

Not asked in Last 26 Attempts

ISA 580 0 0.0%

ISA 200 0 0.0%
ISA 530 0 0.0%
ISA 230 0 0.0%
ISA 260 0 0.0%
ISA 300 0 0.0%
ISA 450 0 0.0%
ISA 501 0 0.0%
ISQC 1 0 0.0%
ISAE 3420 0 0.0%
IAPN 0 0.0%
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0%

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 2500 100.0%

Caveats

This analysis is only for identifying trends in ICAP exams; No decision (of selective study) should be taken only upon this analysis.
The categorization of degree of importance is just based on marks allocation, no other logical reasoning exists
All topics are of equivalent importance as ICAP may ask any topic any time in any detail deemed fit by ICAP

This analysis has been compiled with due care but still it is error prone due to human mistake.
If you find any mistake plz mail us by mentioning cell reference at the e-mail address i.e.
syedatifabidi@gmail.com

Talib e doa
ATIF ABIDI
www.canotes.net
4-Jan-22