ACI

CA FINAL
AIR1CACAREER INSTITUTE

ADVANCED AUDITING ASSURANCE &PROFESSIONAL ETHICS

About the Question Bank

This Question Bankis prepared by CA Atul Agarwal (AIR 1). He is

a Gold Medalist in Audit with Ever Highest Marks in Auditing
in the History of 1CAI. This Question Bank contains 550+
Questions which are bifurcated topic wise in each chapter.

Key words and Key adjustmentsas per ICAl are Highlighted in

the answers of all chapters. Source for each question has been
providedin detail after Index ofthe Question Bank.
Itis recommended to practice all questions of this Question Bank
after referring the concept book and revision videos. This will
help you todevelop a strong grasp over the subject and be well
prepared forthe exams.

Best wishes

CAAtul Agarwal

Reach out to us at following for Classes, Test Series, Notes,Question Banks and Guidance
Telegram Channel - AIR1CA Guidance &Notes Youtube - Atul Agarwal
O Instagram - air1caatul, airlcaajay, airlcasurender ) Website - airl ca.comn
Call or Whatsapp - 7742554277, 9887554277 M Email - airlicai@gmail.com
 ACI

INDEX AIR1CA CAREER INSTITUTE

ADVANCED AUDITING ASSURANCE &PROFESSIONAL ETHICS

No. of
Chapter No. Chapter Name Page No. Questions
l172 200
Standards onuditing
1.2 - 1.10
SQC 1
1.11 - 1.41
SA 200 - 299
SA 300- 399 1.42 - 1.55
1.56 - 1.60
SA400 - 499
SA 500- 599 1.61 - 1.128

SA 600 - 699 1.129 - 1.142

SA 700 -799 1.143 - 1.164

SA 800 -899 (Specialised Areas) 1.165 - 1.172

Risk Assessnient &lntenal Control 21-214 21

3
Reporting 3.1 -3.19 24
Related Seryices(SRS 4400, 1410) 445
5 Review of Financial Information (SRE 2400, 2410) 5.1-5.5 8

Prospecive tinancal nfomaton &0ther Assurance 61-6.5

Servuces SAE 34O03402,3420)
7 Digital Auditing &Assurance 7.1-7.12 13
Group Audits 81- 8.19
9 Special Features of Audit of Banks and NBFCs 9.1 -9.37 47
OverteweotAedit of Pubit Sector Undertalkings10.1 10,1o 15
11 Internal Audit 11.1 - 11.12 19
DueDiligence,Investigation &Forensic ounhg 12.1- 12.22 30
13 Emerging Areas: SDG & ESG Assurance 13.1 - 13.8 9

Professional Ethics & Liabihities of Auditors 84 150

424 577
 ACI

SOURCE OF QUESTIONS AIR1CA CAREER INSTITUTE

ADVANCED AUDITING ASSURANCE &PROFESSIONAL ETHICS

RTP MIP
Chapter Study Material Past Papers
SA 5(N22)
SOC 1 1 to 4, 6, 10to 13 7(N22), 8(0uly21), 9(M22), 14(Jan21) 15(M22)
SA 200 16July21)
19(N19) 17(N19)
SA 210 18 22(M 19)
SA 220 20, 21
24(M22) 23(M20)
SA 230 31(N20)
25(N20), 26(D21) 32(N22)
SA 240 27 to 30
33(N20), 36(M18/D21) 37(M22)
SA 250 34, 35, 38, 39
41(M22)
SA 260 40, 42, 43
SA 265 46, 47 44(N20),45(Jan21)
50(N18) 52(M19)
SA 299 48, 49, 53 48(M19), 51(N19)
54(July21), 55(M18), 65 (N22) 57(N20) 59(N21)
SA 300 56, 58, 60 to 64
SA 315 66(N18), 67(Jan2 1), 68 (N17)
SA 320 70 69(M18), 70(N22)
71(M22) 72(N23)
SA 330
SA402 75 73 (M18), 74(M17) 76(N22)
SA 450 78(N17) 77(M22)
SA 500 80 790uly21), 81(M18/Jan21) 82(N23) 83(N23)
SA 501 86 to 89, 91 85(N20), 90(Jan21) 84(N22)
93(M19), 94(D21), 95(M18) 92
SA 505 96, 97
SA510 101 99(N19) 98(N18) 100(N20)
104(N18), 105(M19) 102, 103
SA 520
SA 530 106, 107, 111 109(M18), 110 (M23) 108

SA 540 113,114 112(N19), 115(M22), 116(M23),

117Jan21), 118(N19), 119(M23)
SA:550 124, 127 120(M22), 121(N19), 122(N20), 123,
126(N18) 125(N20)
SA 560 128, 129, 132 130(N20), 131(M19) 133(N21)
SA 570 136, 138, 141, 142, 134(M19), 137(N20), 140 (M23) 135(N19), 139(N22)
143, 145 144(N22)
146, 147, 148 149
SA 580
SA 600 152, 153, 154 150July21), 151(M18)
SA 610 155, 156, 159, 160 157(July21) 158(M19)
SA 620 161, 162, 164 163(M19), 165(M23)
SA700 168, 169 166((uly21), 170(July2 1) 167(N22),
171(N23)
176 174(N18), 175(D21) 173(N21) 172(N19)
SA 701
SA 705 177, 178, 180 179Jan21)
183 181(N19) 182(N22)
SA 706
184(D21), 185(M18) 186(N20)
SA710 188(N20)
SAT20 187(N19), 189(N20)
SA 8DD 190, 191, 193 192(M16)
194, 195, 196
SA-B05
197, 199, 200 198(M 16)
SA810