Advanced Auditing & Assurance (CAP III)

Trend Analysis

QN 2018 June Marks QN 2018 Dec Marks QN 2019 June Marks QN 2019 Dec Marks QN 2020 Dec Marks QN 2021 June Marks

NSA 570 & 1.a 10

1.a COE 10 1.a 10 NAS 37 5 1.a NSA 705 10 1.a(i) COE 5 1.a NSA 570
NSA 705 (i)
5
b(i) NSA 240 5 b(i) NAS 10 5 (ii) NAS 2 5 b (i) NAS 02 5 (ii) NSA 501 5 b(i) NAS 38
NAS 230 & NCA Rules 5
(ii) NAS 8 5 (ii) 5 b(i) NSA 540 5 (ii) COE 5 b (i) 5 (ii) NCA Act
NSQC 1 2061
Substantive
Internal Control Internal Companies 8
2.a 10 2.a(i) NFRS 15 5 (ii) COE 5 2.a 10 (ii) 5 2.a(i) Procedure-NSA
& Interest Audit Control Act,2063
230
Audit Report- Substantive Bank Audit- Internal NSA 500 & 2
b 10 (ii) 5 2.a 10 b(i) NAS 750 5 2.a 10 (ii) NSA 580
NSA 700 Procedure Control 560
NSA 240 & Internal NSA 360 / 6
3.a 7 b 10 b (i) NAS 2 5 (ii) NSA 240 5 b (i) 10 b (i) NSA 510
NSA 580 Control NSA 20
NSA 520, Joint Audit 4
b NSA 570 8 3.a NSA 610 8 (ii) NSA 330 5 3.a 8 3.a 8 (ii) NSA 560
NSA 37 ISA 299
COE + NCA Act Risk Assessment & Key Audit 7
4a 7 b NCA Act 7 3.a 8 b) NSA 550 7 b 7 3.a NSA 750
& NSA 230 NSA 315 Matters
NSA 315 & Audit in Internal Control 8
b COE 8 4.a NSA 250 7 b. 7 4.a(i) COE 4 4.a NSA 200 8 b
CIS NSA 315
Corporate Companies 5
5.a NSAE 3400 8 b 8 4a(i) 4 (ii) COE 4 b COE 7 4.a COE
Government Act,2063
NRB Directive/
Forensic Corporate Audit in CIS 5
b NSA 210 7 5.a 8 (ii) NSA 260 4 b) 7 5.a 8 b Directive issued
Audit Governance Environment
by ICAN
Corporate Substantive
Corporate 5
6 Short Notes 15 b Audit in CIS 7 b Governance- 7 5.a procedure- 8 b NSAE 3400 7 c
Governance
Sarbanes Oxly Act NSA 330
Government 8
6 Short Notes 15 5a(i) NAS 23 5 b) 7 6 Short Notes 15 5.a NSRE 2400
Audit
7
(ii) NSA 240 5 6 Short Notes 15 b Audit in CIS
15
NSA 620 c Short Notes
b 5
c Short Notes
15
 QN 2021 Dec Marks QN 2022 June Marks QN 2022 Dec Marks QN 2023 June Marks QN 2023 Dec Marks

NSA 315
1.a COE 10 1.a(i) NSA 240 5 1.a(i) NSA 402 1.a 10 1.a(i) NSA 701 6
&NSA 330
NSA 500 & Audit procedure and
b(i) NAS 706 5 (ii) 5 (ii) b NSA 500 10 (ii) NSA 705 4
NSA 230 NSA 402 10
Internal
NSA 320
(ii) NAS 560 5 b(i) Control bank 5 (iii) NSA 265 2.a 10 b. COE 10
NSA 315
audit
Audit fee-
NAS 16/ NSA
2.a(i) 5 (ii) circular of 5 b COE 10 b(i) NSA 706 5 2.a NSA 240 10
700
ICAN
NAS 24/NSA
(ii) 5 2.a(i) NSA 560 5 2.a(i) NSA 560 5 (ii) NSA 705 5 b NSA 700 10
550/ NSA 700
NSA 700 & Companies 3. NSA
(iii) 5 (ii) 5 (ii) NSA 706 5 3.a NSA 570 8 4
NAS 08 Act,2063 a(i) 220/NSQC 1
NSA 501 & NSA 570 & NSA
b 5 (iii) 10 b NSA 220 10 b NSA 550 7 (ii) 4
NSA 580 NSA 705 220/NSQC 1
Corporate
NAS500 & NSA
3.a 8 3.a NSA 610 8 3.a NSA 505 8 4.a governance- 8 b. NSA 610
620
NRB Act 7
4.
b NAS 560 7 3.b NSA 810 7 b NSA 450 7 b COE 7 4
a(i)
COE, NCA
Corporate
Act &
Governance-
4.a 7 4.a COE 8 4.a NCA Act 5 5.a Audit in CIS 8 (ii) Regulations 4
Sarbanes Oxley
Act
Corporate
Corporate Corporate Governance-
b 8 b 7 b COE 5 b 580 7 b 7
Governance Governance Sarbanes
Oxley Act
Forensic
5.a Audit in CIS 8 5.a NAS 12 4 C(i) Beraju issued by AG 3 6 Short Notes 15 5.a 7
Audit
GAAP(NAS
b. CAAT 7 b NSA 706 4 (ii) Good Governance 2 b 8
& NFRS)
NSA 315 & Bank Audit
6 Short Notes 15 c 7 5.a 5 6 Short Notes 15
Audit in CIS Substantive process
6 Short Notes 15 b Audit in CIS 5
C(i) IAASB 5
6 Short Notes 15

Prepared By :Kisan Joshi/CA Aspirants Nepal