ICAI Has clarified that as per announcement dated 24-06-2019 [click here to see original announcement] ONLY THOSE PORTAL OF STANDARD ON AUDITING EXCLUDED WHICH IS NOT COVERED IN STUDY MATERIAL. Meaning thereby, all provision/topics of standard on auditing covered in study material 1 & 2 are part of syllabus even if few standards have been excluded.

Click here to view Clarificatory Announcement

Click here to see original announcement