CFAP-6(Advance Audit and Assurance) ISA’s Wise Past Papers by Muhammad Sagheer-CA Finalist

CFAP-6 ISA Wise

Past Papers
Last 21 years (2001-2021)

Muhammad Sagheer- CA Finalist

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CFAP-6(Advance Audit and Assurance) ISA’s Wise Past Papers by Muhammad Sagheer-CA Finalist

GRID : REPORTING (15 - 20 marks)

Authoritative Literature Reference
General Purpose F/S (Historical)
ISA 700 (Forming an Opinion and Reporting)
ISA 705 (Modifications to the Opinion) Substantive Procedures
ISA 706 (Emphasis of Matter Paragraphs and Other Matter Paragraphs)
ISA 701 (Communicating key audit matters)
ISA 710 (Comparative Information – Corresponding Figures and Comparative Financial Statements)
ISA 720 (Other Information)
ISA 320 (Materiality in Planning and Performing an Audit)
ISA 450 (Evaluations of Misstatements Identified during the Audit)
ISA 570 (Going Concern)
ISA 510 (Initial Audit Engagements - Opening Balances)
Special Purpose F/S (Historical)
ISA 800 (F/S prepared under Special Purpose Frameworks)
ISA 805 (Single Financial Statements and Specific Accounts)
ISA 810 (Engagements to Report on Summary Financial Statements)
GRID : RISKS, TOC, SUBSTANTIVE PROCEDURES (20 marks)
Authoritative Literature Reference
ISA 300 (Planning an Audit of Financial Statements)

ISA 315 (Identifying and Assessing the Risks of Material Misstatement)

& ISA 330 (The Auditor’s Responses to Assessed Risks)
Substantive Procedures
ISA 240 (The Auditor’s Responsibilities Relating to Fraud)
ISA 520 (Analytical Procedures) & Substantive Procedures
Controls/Tests of Controls
Substantive Procedures
GRID : ETHICS (10 - 15 marks)
Authoritative Literature Reference
Code of Ethics
ISA 220
ISQC 1
QCF & QAB of ICAP
GRID : OTHER ASSURANCE AND RELATED SERVICES (20 - 25 marks)

Review Engagements (Historical)

ISRE 2400 (Engagements to Review Financial Statements)
ISRE 2410 (Review of Interim Financial Information by Auditor)
Due Diligence
Assurance (Non-Historical F/S):
ISAE 3000 (Assurance Engagements Other than Audits or Reviews of Historical Financial Information)
ISAE 3400 (The Examination of Prospective Financial Information)
ISAE 3420 (Compilation of Pro Forma Financial Information Included in a Prospectus)
ISAE 3402 (Assurance Reports on Controls at a Service Organisation)
Related Services
ISRS 4400 (Agreed-upon Procedures)
ISRS 4410 (Compilation Engagements)

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CFAP-6(Advance Audit and Assurance) ISA’s Wise Past Papers by Muhammad Sagheer-CA Finalist

GRID : OTHER ISAs (25 - 35 marks)

ISA 200 (Overall Objectives of the Independent Auditor)
ISA 210 (Agreeing the Terms of Audit Engagements)
ISA 230 (Audit Documentation)
ISA 250 (Consideration of Laws and Regulations)
ISA 260 (Communication with TCWG)
ISA 265 (Communicating Deficiencies in Internal Control to TCWG and Management)
ISA 402 (Audit Considerations Relating to an Entity Using a Service Organisation)
ISA 500 (Audit Evidence)
ISA 501 (Audit Evidence - Specific Considerations for Selected Items)
ISA 505 (External Confirmations)
ISA 530 (Audit Sampling)
ISA 540 (Auditing Accounting Estimates, Including Fair Value Estimates)
ISA 550 (Related Parties)
ISA 560 (Subsequent Events)
ISA 580 (Written Representations)
ISA 600 (Audits of Group Financial Statements)
ISA 610 (Using the Work of Internal Auditors)
ISA 620 (Using the Work of an Auditor’s Expert)
GRID : OTHER TOPICS
Money Laundering
Criminal and Civil Liability of Auditors
Code of Corporate Governance
IT Systems in Auditing (Control Perspective)
Audit of Small Companies
Audit of Not for Profit Organizations
Audit Report under Companies Act
IAPN 1000 (Special considerations in auditing financial instruments)
Audit and Accounts under Banking Companies Ordinance 1962
Audit and Accounts under Insurance Ordinance 2000
Services under Corporate Laws
Services under Tax Laws
A & C Procedures, Legal and Ethical Provisions for appointment and removal of auditor
Current developments in profession
Supplement to IAASB Handbok (Key elements for audit quality)
Social and Environmental Reports
Joint Audit
Note:
• This book includes ICAP Past Papers with their suggested solutions, examiner comments and
marking scheme. Suggested solutions, examiner comments and marking scheme are embedded
in such a way that they all are available on a single page for a single question related to specific
ISA.
• ICAP Past Papers, Marking scheme, Suggested solutions and Examiner Comments are available
from Summer 2001, Winter 2015, Summer 2008 and Summer 2001 (With exceptions of S5, W5,
S6, W6, W8, S9, W9, S10) Respectively.
• All questions are arranged with Past paper hierarchy and no specific numbering is allocated.
• Please Provide feedback for improvement on 03444549234 or msagheer2001@gmail.com

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ISA 700 (Forming an Opinion and Reporting)

(Q4,W16)

ISA 705 (Modifications to the Opinion) Substantive Procedures

(Q5b,S19)

(Q3,W18)

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(Q3,S18)

(Q2, W17)

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(Q6a,S17)

(Q4b,W15)

(Q6,S15)

(Q7,S13)
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(Q2,S12)

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(Q4,S11)

(Q3,W10)

(Q2b,W9)

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(Q4,W9)

(Q7,W9)

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(Q1,S9)

(Q7,S9)

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(Q5,W8)

(Q2,S8)

(Q9,S8)

(Q4,S8)
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(Q4,S7)

(Q10,S6)

(Q13,S6)

(Q3,W5)
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(Q4,S5)

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(Q5,S5)

(Q2,W4)

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(Q9,W4)

(Q3,S4)

(Q5,S4)
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(Q4,S4)

(Q6,S3)
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(Q6ab,W2)

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(Q9,W2)

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(Q5,S2)

(Q8,S1)

(Q9,S1)
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ISA 706 (Emphasis of Matter Paragraphs and Other Matter Paragraphs)

(Q3b,W12)

(Q5a,W12)

(Q8,W1)

ISA 701 (Communicating key audit matters)

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(Q6,W20)

(Q7,S19)

(Q6b,S18)
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(Q5,W17)

(Q1,W16)

ISA 710 (Comparative Information – Corresponding Figures and Comparative Financial Statements)

(Q5c,W19)
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(Q1a,S16)

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(Q4c,S15)

(Q2,W14)

(Q7b,W13)

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(Q1b,c,W7)

(Q3,S1)

ISA 720 (Other Information)

(Q5b,W19)

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(Q6a,S18)

(Q5b,S16)

(Q7c,W14)

(Q3,S8)
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(Q2,W6)

ISA 320 (Materiality in Planning and Performing an Audit)

(Q5,S15)

(Q3,S3)
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ISA 570 (Going Concern)

(Q2,W16)

(Q1b,S16)

(Q1,S13)
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(Q1,S11)

(Q2,S9)

(Q2,W8)
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(Q7,S6

(Q2,W3)

ISA 510 (Initial Audit Engagements - Opening Balances)

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(Q5b,S15)

(Q1a,W14)

(Q3a,S11)

(Q9,W8)
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(Q5,W6)

(Q2,S3)

ISA 800 (F/S prepared under Special Purpose Frameworks)

(Q4,W19)
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(Q6a,W11)

(Q7,S7)

(Q6c,W2)

ISA 805 (Single Financial Statements and Specific Accounts)

(Q7b,W20)

(Q4,W12)

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(Q6b,W5)

(Q10,W1)

ISA 810 (Engagements to Report on Summary Financial Statements)

(Q4b,S21)

(Q5a,S19)

(Q8,S16)

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(Q5,W11)

(Q10,W6)

ISA 315 (Identifying and Assessing the Risks of Material Misstatement)

& ISA 330 (The Auditor’s Responses to Assessed Risks)
Substantive Procedures

(Q2,S21)
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(Q1,W20)

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(Q3,W19)

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(Q1,S19)

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(Q1,W18)

(Q1,W17)
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(Q3,W16)

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(Q4,S16)
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(Q1,W15)

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(Q1,S15)

(Q4,W14)
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(Q6,W14)

(Q1,S14)

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(Q7,S14)

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(Q3,W13)

(Q6,S13)

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(Q1,W12)

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(Q1,S12)

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(Q1,W11)

(Q2,S11)

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(Q5,S11)

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(Q1,W10)

(Q1,S10)

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(Q1,W9)

(Q4,S9)

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(Q1,W8)

(Q1a,W7)

(Q6,S7)

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(Q9,W6)

(Q11,W6)

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(Q10,W5)

(Q8,S5)

(Q3,S5)

(Q3,W4)
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(Q10,S4)

(Q9,S3)
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(Q1,S2)

(Q2a,W1)

(Q5,W1)

ISA 240 (The Auditor’s Responsibilities Relating to Fraud)

(Q5b,W15)
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(Q6,W6)

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(Q8,W5)

(Q8,W4)

(Q3,W3)

(Q8,W2)

(Q9,W1)
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ISA 520 (Analytical Procedures) & Substantive Procedures

(Q4,S18)

(Q3,W17)

(Q2,S17)

(Q5a,S16)
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(Q5a1,W15)

(Q4a,S15)
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(Q7b,W14)

(Q8a,S14)

(Q4,S14)

(Q1,W13)
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(Q6,W13)

(Q2,S13)

(Q5b,W12)

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(Q3b,S11)

(Q5,W10)

(Q3,S10)
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(Q2a,W9)

(Q3,S9)

(Q9,S9)

(Q5,S8)
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(Q3,W7)

(Q3,W6)

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(Q1,W5)

(Q2,S5)

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(Q4,W4)

Controls/Tests of Controls

(Q2,W19)

(Q7,S18)

(Q6b,S17)

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(Q4,W13)

(Q5,S13)

(Q6c,S10)
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(Q5,W3)

(Q2,S2)

(Q2b,W1)
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Substantive Procedures

(Q3,S21)

(Q4a,S21)

(Q4,W20)

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(Q1b,W19)

Code of Ethics

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(Q1,S21)

(Q5,W20)

(Q6,W19)
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(Q5,W18)

(Q5,S18)

(Q6,W17)

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(Q3,S17)

(Q8,W16)

(Q3,S16)

(Q3,W15)
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(Q3,S15)

(Q3,W14)

(Q5,W14)

(Q2,S14)
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(Q5,W13)

(Q4,S13)

(Q2,W12)
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(Q3,S12)

(Q7,S12)

(Q3,W11)

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(Q6,S11)

(Q6,W10)

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(Q2,S10)

(Q4,S10)

(Q3,W9)
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(Q6,S9)

(Q8,S9)
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(Q6,W8)

(Q4,W7)

(Q1,2,S7)
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(Q4,W6)

(Q7,W6)

(Q3,S6)
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(Q9,S6)

(Q9,W5)

(Q7,S5)
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(Q7,S4)

(Q1b,S3)

(Q7,S3)

(Q1,W1)

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(Q1,S1)

ISA 220

(Q3,S13)

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(Q1,S8)

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(Q3,S7)

(Q6,S6)

(Q7,W2)

ISQC 1

(Q6,S16)

(Q5,W9)
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(Q9,W7)

(Q8,S7)

(Q7,W5)

(Q6,S5)

(Q1,S4)
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(Q2,S1)

QCF & QAB of ICAP

(Q2,S16)

(Q6,W3)

Review Engagements (Historical)

ISRE 2400 (Engagements to Review Financial Statements)

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(Q2b,S19)

(Q4,W10)

(Q5,W4)

(Q2c,W1)

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Due Diligence

(Q7a,W20)

(Q2,S18)

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Assurance (Non-Historical F/S):

ISAE 3000 (Assurance Engagements Other than Audits or Reviews of Historical Financial Information)

(Q4,W17)

(Q5,6,W16)

(Q5,S14)

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(Q6,S8)

ISAE 3400 (The Examination of Prospective Financial Information)

(Q5,S21)
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(Q8,W19)

(Q4,W18)

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(Q8,S17)

(Q2,W13)

(Q4,S12)
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(Q5,S10)

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(Q7,S8)

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(Q1,W6)

(Q8,W3)

ISAE 3402 (Assurance Reports on Controls at a Service Organization)

(Q5,W17)

(Q5,W5)
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Related Services
ISRS 4400 (Agreed-upon Procedures)

(Q7,W17)

(Q4,S17)

(Q2a,W15)
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(Q6,W12)

(Q6ab,S10)

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(Q5,S9)

(Q11,W5)

ISRS 4410 (Compilation Engagements)

(Q2a,S19)
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(Q5,W7)

ISA 200 (Overall Objectives of the Independent Auditor)

(Q7,W8)

(Q9,S4)
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(Q11,W1)

ISA 210 (Agreeing the Terms of Audit Engagements)

(Q3,S19)

(Q5,S12)

ISA 230 (Audit Documentation)

(Q4b,S3)

(Q4,S2)

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(Q7,W1)

ISA 250 (Consideration of Laws and Regulations)

(Q2,W19)

(Q7,W18)

(Q3a,S13)

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(Q6b,W11)

(Q8,S6)

(Q12,W5)

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(Q1a,W2)

(Q3,W1)

ISA 260 (Communication with TCWG)

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(Q1,S17)

(Q8,W6)

(Q5,S6)

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ISA 265 (Communicating Deficiencies in Internal Control to TCWG and Management)

(Q7b,S16)

(Q2,W7)

(Q2,W5)

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ISA 402 (Audit Considerations Relating to an Entity Using a Service Organization)

(Q6a,W18)

(Q5aii,W15)

ISA 500 (Audit Evidence)

(Q7a,W14)

(Q6,S12)
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(Q8,S2)

(Q4ab,S1)

(Q6,S1)

ISA 501 (Audit Evidence - Specific Considerations for Selected Items)

(Q4c,S1)

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ISA 505 (External Confirmations)

(Q7a,W16)

(Q5aiii,W15)

(Q7,W12)

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(Q5,S7)

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(Q6,W4)

ISA 530 (Audit Sampling)

(Q8,S8)

(Q8,W7)

(Q1,S5)
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(Q3b,S2)

(Q4,W1)

ISA 540 (Auditing Accounting Estimates, Including Fair Value Estimates)

(Q4a,W15)

(Q9,S7)

(Q4,W5)

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ISA 550 (Related Parties)

(Q5c,W19)

(Q6b,W18)

(Q7b,W16)

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(Q1c,S16)

(Q1b,W14)

(Q3a,S14)

(Q4a,W11)

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(Q7,W7)

(Q2,S6)

(Q1,W3)

(Q4,W2)

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ISA 560 (Subsequent Events)

(Q3a,W12)

(Q7,W4)

(Q3,S3)

(Q3a,S2)

(Q7,S1)

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ISA 580 (Written Representations)

(Q3,W8)

(Q1,S6)

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ISA 600 (Audits of Group Financial Statements)

(Q6,S21)

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(Q1a,W19)

(Q7,W18)

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(Q7,S17)

(Q7a,S16)

(Q6,W15)

(Q10,S7)

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(Q11,S6)

ISA 610 (Using the Work of Internal Auditors)

(Q7,S15)

(Q6,W7)

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(Q2,S4)

(Q6ab,S2)

ISA 620 (Using the Work of an Auditor’s Expert)

(Q2,W10)

(Q3,W2)
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Money Laundering

(Q8,W8)

(Q5,W2)

Code of Corporate Governance

(Q4,S19)

IT Systems in Auditing (Control Perspective)

(Q3,W20)

(Q6,S19)
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(Q2,W11)

(Q9,W3)

(Q2,W2)

(Q7,S2)

(Q6,W1)

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Audit of Not for Profit Organizations

(Q6,S15)

IAPN 1000 (Special considerations in auditing financial instruments)

(Q2,S15)

(Q4,S6)

(Q8,S4)

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A & C Procedures, Legal and Ethical Provisions for appointment and removal of auditor

(Q7a,W13)

(Q4,W8)

(Q1b,W2)

Joint Audit

(Q2,W20)

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Solutions to Past Paper Questions

ISA 700 (Forming an Opinion and Reporting)

ISA 705 (Modifications to the Opinion) Substantive Procedures

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(Q2,W4)

(Q9, W4)

(Q3, S4)

(Q5, S4)

(Q4, S4)

(Q6, S3)

(Q6ab, W2)
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(Q9, W2)

(Q5, S2)

(Q8, S1)

(Q9, S1)

ISA 706 (Emphasis of Matter Paragraphs and Other Matter Paragraphs)

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ISA 701 (Communicating key audit matters)

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ISA 710 (Comparative Information – Corresponding Figures and Comparative Financial Statements)

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ISA 720 (Other Information)

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ISA 320 (Materiality in Planning and Performing an Audit)

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ISA 570 (Going Concern)

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ISA 510 (Initial Audit Engagements - Opening Balances)

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ISA 800 (F/S prepared under Special Purpose Frameworks)

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(Q6c, W2)

ISA 805 (Single Financial Statements and Specific Accounts)

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ISA 810 (Engagements to Report on Summary Financial Statements)

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ISA 315 (Identifying and Assessing the Risks of Material Misstatement) & ISA 330 (The Auditor’s
Responses to Assessed Risks) Substantive Procedures

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(Q3, W4)
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(Q10, S4)

(Q9, S3)

(Q1, S2)

(Q2, W1)

(Q5, W1)

ISA 240 (The Auditor’s Responsibilities Relating to Fraud)

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(Q8, W4)

(Q3, W3)
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(Q8, W2)

(Q9, W1)

ISA 520 (Analytical Procedures) & Substantive Procedures

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(Q4,W4)

Controls/Tests of Controls

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(Q5, W3)

Substantive Procedures

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Code of Ethics

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(Q4,W7)

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(Q7,S4)

(Q1b,S3)

(Q7,S3)

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(Q1,W1)

(Q1,S1)
ISA 220

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(Q7, W2)
ISQC 1

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(Q5, W9)

(Q9, W7)
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(Q8, S7)

(Q1, S4)

(Q2, S1)

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QCF & QAB of ICAP

Review Engagements (Historical)

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Due Diligence

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Assurance (Non-Historical F/S):

ISAE 3000 (Assurance Engagements Other than Audits or Reviews of Historical Financial Information)

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ISAE 3400 (The Examination of Prospective Financial Information)

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(Q8, W3)
ISAE 3402 (Assurance Reports on Controls at a Service Organization)

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Related Services
ISRS 4400 (Agreed-upon Procedures)

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ISRS 4410 (Compilation Engagements)

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ISA 200 (Overall Objectives of the Independent Auditor)

(Q9, S4)
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(Q11, W1)
ISA 210 (Agreeing the Terms of Audit Engagements)

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ISA 230 (Audit Documentation)

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ISA 250 (Consideration of Laws and Regulations)

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(Q1a, W2)

(Q3, W1)
ISA 260 (Communication with TCWG)

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ISA 265 (Communicating Deficiencies in Internal Control to TCWG and Management)

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ISA 402 (Audit Considerations Relating to an Entity Using a Service Organization)

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ISA 500 (Audit Evidence)

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ISA 501 (Audit Evidence - Specific Considerations for Selected Items)

ISA 505 (External Confirmations)

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ISA 530 (Audit Sampling)

(Q3b, S2)
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ISA 540 (Auditing Accounting Estimates, Including Fair Value Estimates)

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ISA 550 (Related Parties)

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(Q1, W3)

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ISA 560 (Subsequent Events)

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ISA 580 (Written Representations)

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ISA 600 (Audits of Group Financial Statements)

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ISA 610 (Using the Work of Internal Auditors)

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ISA 620 (Using the Work of an Auditor’s Expert)

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Money Laundering

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Code of Corporate Governance

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IT Systems in Auditing (Control Perspective)

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Audit of Not for Profit Organizations

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IAPN 1000 (Special considerations in auditing financial instruments)

(Q8, S4)

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A & C Procedures, Legal and Ethical Provisions for appointment and removal of auditor

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Joint Audit

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