Professional level
ICAN Advanced Audit, Assurance and Forensics past questions
Pick a year and a diet below, or use the selectors above. Each paper lists its objective and theory questions, with answers where we have them and links to the notes.
2 diets2025-2026 years106 questions mapped to notes
Source: ICAN Pathfinder, Advanced Audit, Assurance and Forensics
Years and diets
| Year | May | November |
|---|---|---|
| 2026 | View paper | - |
| 2025 | - | View paper |
Most-tested topics
The topics behind the most past questions in Advanced Audit, Assurance and Forensics.
- Joint audits, the consolidation process and group communicationasked 4 times
- ISA 220, engagement partner responsibility and risk before acceptanceasked 4 times
- Independence: threats and relationships with audit clientsasked 4 times
- Quality management in firms: ISQM 1asked 3 times
- The fundamental ethical principlesasked 3 times
- Transnational audits and the audit of small companiesasked 3 times
- Group audits and working with component auditorsasked 3 times
- Audit evidence, assertions and audit samplingasked 3 times
- Reliance on internal audit and auditing accounting estimates: ISA 610 and ISA 540asked 3 times
- Going concern: ISA 570asked 3 times