CFAP-6 AUDIT, ASSURANCE AND RELATED SERVICES

IMPORTANT PARAGRAPHS
Volume III
2, (Appendix-1) ,11,13, (Appendix-2) 26,27, (Appendix-3) 39,74,85,87 (Appendix-4)

ISA 700
3, 7, ,11, 15 (A11-A15), 25, 26, 30, 34, 36, 39, 41, 46, 51, 53, 54

ISA 705
2, (A1), 5(a), 6 (A3-A12), 7, 8, 9, 10, 13, (A13-A14), 15(A16), 16 (A17-A18), 17, 18, 19(A20), 20, 21,
(A22), 23 (A23), 26, 27, 28, 29, 30

ISA 701
4, (A6-A8), 5, 8, 9, 10, (A29), 11, 13, 14, 15,16

ISA 706
7, 8, (A3), (A5-A6), 9, (A7), 10 (A9-A14)

ISA 720
12(c), 14, (Appendix-1), (A25) (A27-A28), 15 (A37-A38), 16 (A43), 17, 18, 22(e)(ii), (A45), 19, (A48-
A51), 20, 21, 23

ISA 570
10, (A3), 11, 16 (A16-A20), 18, (A21-A22), 21(A27), 22 (A31), 23, (A32-A33), 24 (A35), 26

ISA 510
4(a), 6, (A3-A7), 10 (A8), 11, 12, 13, (A9)

ISA 710
1, 2, 3, 6, 10, 11, (A3-A5), 12 (A6), 13, 14 (A8), 15 (A9-A10), 16, 17, 18, (A12), 19 (A13)

ISA 560
4, 5(c), 5(d), (A3-A4), 6 (A6), 7 (A7-A9), 9, 10, 11, 12, (A13-A14), 13 (A17), 14, 15, 16, 17 (A20)

ISA 800
6, (A1), 8, 11, (A13-A19), 13, 14, (A21)
CFAP-6 AUDIT, ASSURANCE AND RELATED SERVICES

ISA 805
1, (A3) (Appendix-1), 5, 6, 9, (A8-A9), 10 (A15), 11, (A16-A22), 14 (A23-A27), 15, (A28), 16, 17

ISA 810
4, 5, 6, (A3-A7), 7, 8, (A8), 9, 12, 13, 14, 15, 16, 17, (A21), 19, 20, 21, 23, 24, 26 (A27), 27

Audit Quality
ISQC-1
1, 11, 16, 24, (A24), 30, 32, 35(a), 43, 44, 45 (A54), 47 (A61), 48 (A66), 51

ISA 220
1, 6 (A1), 8, 19, 20, 21, 23

Audit Quality Framework

2, 8

Grid 1
ISA 300 Series
ISA 300
2, 4, 6, 7, 8, (Appendix-1), 9,11, 13

ISA 315
4, (Appendix-1), 5, 6, (A7), (A14-A15), (A18), 11, (A25, A27, A30, A31, A32, A34), (A36), (A38, A40,
A41), (Appendix-2), 13, (A75), 25 (A129), 28 (A141-142), 29

ISA 330
4, 5 (A1), 6 (A4), 7 (A13), 8, 12, (A33), 13, 18, 19 (A48)

ISA 320
2, 8, 9, 10, (A5-A8), 11 (A13)

ISA 200 Series

ISA 200
7, 11
CFAP-6 AUDIT, ASSURANCE AND RELATED SERVICES

ISA 210
3, 4, 6 (A4-A8), 7, 8, 9, 10, (A24) (A26), 13 (A30), 14, 15, 16, 17, 18, 19, 20, 21, (Appendix-1)

ISA 220 (Already Covered with Quality Control)

ISA 230
1, (Appendix-1), 2, 3, 5, 6, 8, (A2-A3), 13, (A20), 14, 15, 16, (A21-A24)

ISA 240
1, 3, (A1-A6), 12, 14, (A10), 16, (A11-A12), 25 (A26), (Appendix-1 & 3), 30, (A37), 31 (A41)
(Appendix-2), 33 (A49), 39(A55), 43, (A66)

ISA 250
2, 3, (A2), 5, 6, 7, 9, 14, (A12), 15, (A13), 16, (A15), 19, (A18), 22

ISA 400 Series

ISA 450
4, (A1), 5, (A2), (A6)

ISA 500 Series

ISA 500
6, (A10), 7, (A27), (A28), (A31), 8, (A37), (A39), 10 (A53-57)

ISA 501
1, 3, 5, 6, (A1-A3), 7, 8, (A4), (A13), (A16), 9, 10, (A23-A24), 13 (A27)

ISA 505
7, (A4-A5), 8, (A8-A10), 9, 12, (A18), 14, (A22), 15, 16, (A24)

ISA 520
1, 4, (A1-A2) (A5), 5, (A12)

ISA 530
5, 6, (A7-A8), (Appendix-1), 7, (A10-A11), (Appendix-2 & 3), 8 (A13), (Appendix-4), 10, (A14), 11,
(A15-A16), 13, 15 (A23)
CFAP-6 AUDIT, ASSURANCE AND RELATED SERVICES

ISA 540
2, (Appendix-1), (A1, A5, A6), 12, 13(c), (A29-A31, A33, A39, A40, A43, A44, A51, A52, A54), 14
(A55), 15 (A61), 18, 19 (A86), 22 (A94), 23 (A97), (A98), (A99), 24 (A105), (A108), 26 (A110), 27, 28
(A118), (A121), 29, 30, (A128), 32, 37 (145), (Appendix-2) , 38

IAPN 1000
21, (Appendix-1), 36, 37, 43, 70, 79, 83, 96, 97, 104, 133, 134

ISA 550
2, 5, 6, 10, (A5), 12 (A9), 13, 14, (A15, A17-A19), 15, 16, (A25), 19, (A29-A30), 22, (A36), 23

ISA 580
2, (Appendix-1), 6, 10, 11, 13, (A10), 15, (A21), 16, 17, 18, 19, 20

ISA 600 Series

ISA 620
2(b), 3, 7, (A4, A7-A9), 8, 9, (A15), 11, (A24-A25), (Appendix-1), 12, (A33-A34), (A37) (A38-39), 13,
14, 15, (A42)

ISA 610
2, 11, 13, 15, (A7-A9), (A10-A11), 16, 17, (A16), 18, 21, (A24), 23, (A28), 27, 28, (A32), 29, 30, 33

ISA 260
14, (A9), 15, (A13-A14), 3 (Appendix-1 & 2), 16, 17, (A22), (A24), (A26), 19, 21

ISA 265
6, (A6-A7), 11

ISA 600
6, 8, 9, (A7), ((A5-A6), 11, 12 (A10-A12), 13, (A19), (Appendix-1), 14, (A20-A21), 17, (A25-A27),
(Appendix-2), 18, (Appendix-3), 19, (A35), (Appendix-4), 20, 21, 23, (A47), Flowchart, 26, 27, 28, 29,
(A51), (A55), 30, ICAP Study Text (10.4.2), 34, (A56), 40, (58), (Appendix-5), 41, 43, 46, 49

ISRE 2400 Series

ISRE 2400
2, 29, 30, 37, (Appendix-1), 39, 48, 49, (A90-A92), 50, 74, (Appendix-2), 86, 87, 88, 89, 90
CFAP-6 AUDIT, ASSURANCE AND RELATED SERVICES

ISRE 2410
2, 3, 15, 21, (Appendix-2), 23, 36, 43, (Appendix-4), 45, (Appendix-5), 47, (Appendix-6), (Appendix-7),
56

ISRS 4400 Series

ISRS 4400
2, 3, 7, 9, (Appendix-1), 16, (Appendix-2), 18,

ISRS 4410
1, 2, (A3-A4), 3, 6, 7, 10, (A10-A18), 21, (A26), 24, 25, (Appendix-1), 28, (A50), 29, 30, 31, 32, 33, 34,
35, 36, 37

ISAE 3000 Series

ISAE 3400
1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 13, 17, 21, 25, 28, 29, 30, 31, 32

ISAE 3420
1, 4, 10, 11(c), 13, 14, (A13-A14), 19, (A29-A31), 23, (A39), 24, (A40), 31, 32, 33, 34

ISA 402
8, 9, (A1), 12, 13, 15, (A28), 16, 18 (A40), 20, 21, (A43), 22, (A44)

ISAE 3402
1, 2, 4, 5, 9(a)(g), 13, 16, 53, 54, 55 (A50-52)

ISAE 3410
1, 2, 3, 4, 5, 7, 8, 9, 14(a)(d)(f)(g)(m)(n), (A8-A10), 16, 17, 18, 63, 77

ISAE 3000
1, 2, (A8), 22, 24, 27, 67, 68, 69, 70, 73, 74, (A191)

NOTE:
1. These paragraphs have been marked by Sir Asim (FCA) for June 2021 Attempt and may change
in NEXT ATTEMPTS.