Looking at the past papers from 2009 onwards, (drumroll please …) the topic which has attracted the most marks is the construction of a risks and procedures schedule.
Probably not too surprising, given that this is usually the 40-marker in an A&A examination. Even so, it confirms that you need to get good at this skill to perform well.
The second most frequently rewarded topic is “modifying a report” which, over time, has attracted approximately half of the total number of marks as the 40-marker risks and procedures schedule.
Other common topics include taking on new clients, planning and risks and reviewing points from an analytical review.
When it comes to the Ethics part of A&A, by far the most frequently tested topic is threats and safeguards.