If you are talking about the subjects that come up in Q2 (that is the pure knowledge-based question) then they range far and wide, and often explore the less mainstream areas (such as “What are the elements of an assurance engagement?”). Other knowledge based areas include:
Risk Types of evidence/procedures Audit reports Analytical procedures Ethics.
The list is not comprehensive – only the syllabus is. Usually, however, these are also examined as part of a scenario.