Since the fringe benefit tax has been abolished no question would be asked on tax audit relating to FBT.
Kindly refer the link. Note given in point no. 1 under heading Paper 2 – Auditing and Assurance
https://www.icai.org/post.html?post_id=5035&c_id=121
FOR STUDENTS APPEARING FOR the Professional Competence Examination (PCE) for November, 2009