Sr No.

Topics Pilot paper Dec-07 Jun-08 Dec-08 Jun-09 Dec-09 Jun-10 Dec-10 Jun-11 Dec-11 Jun-12 Dec-12
1 Accounting Estimates 5
2 Analytical procedures 3 1 1 3 5
3 Assertions 1 2 2 5 4
4 Assurance 5 4 2 1
5 Audit committee 3 4 3
6 Audit documentation 3 2 2
7 Audit evidence 2 2 1 2 3
8 Audit planning 1 2
9 Audit procedures purchases 1
10 Audit report 2 / 5 5 2 4 2 2 5
11 Audit risk 4 1 / 5 3 3 3
12 Audit strategy/plan/understanding entity 1 1 / 3 3
13 Auditors rights 2 2
14 Bank confirmation 3
15 CAAT 1 4 3 1
16 Cash 3
17 Cash Flow 4
18 Cash sales 1
19 Computer controls 1
20 Contingencies 5 1
21 Control activities 2
22 Control environment 4 3
23 Corporate governance 3 4
24 Engagement letter 2 2
25 Ethics 3 2 3 5 4 4 3 4
26 Events after the reporting date/subsequent events 5 5 5
27 Fraud 4 5 1 3
28 Going concern 2 5 5 5
29 Interim/Final audit 4
30 Internal audit 3 4 3 4 4 4 1 1 3
31 Internal audit compared to external 1
32 Internal control 1 2
33 Internal control wages 1 1
34 Internal control weaknesses and tests of control 1
35 Internal controls receivables and sales 1
36 Internal controls wages
37 Inventory 1 5 1 1 3 1
38 Inventory count
39 ISAs 2
Sr No. Topics Pilot paper Dec-07 Jun-08 Dec-08 Jun-09 Dec-09 Jun-10 Dec-10 Jun-11 Dec-11 Jun-12 Dec-12
40 Law and regulations 1
41 Limitations of audits 2
42 Management representation 2 5
43 Materiality 2
44 Misstatement 5
45 New audit engagement 4
46 Non current assets 3 4 1
47 Oral representation 5
48 Petty cash 3
49 Preconditions for an audit 3
50 Purchases/payables 1 1
51 Receivables 1
52 Receivables circularisation 1
53 Sampling 2 2
54 Substantive Tests/procedures 1 1 1 4 4
55 Tests of control 1
56 Those charged with governance 2
57 True and fair 2
58 Understanding an entity information sources 3
59 Use of experts/reliance on internal audit 4 2 5 1
60 Value for money audits 4
61 Wages 4
62 Working papers 4
63 Written representations 5