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Audit and Assurance
You’ll develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.
2 Hours
50/100
Online
Mar|Jun|Sep|Dec
ACCA AA Syllabus
A. Audit framework and regulation
- The concept of audit and other assurance engagements
- External audits
- Corporate governance
- Professional ethics and ACCA’s Code of Ethics and Conduct
B. Planning and risk assessment
- Obtaining, accepting and continuing audit engagements
- Objective and general principles
- Assessing audit risks
- Understanding the entity and its environment and the applicable financial reporting framework
- Fraud, laws and regulations
- Audit planning and documentation
C. Internal control
- Systems of internal control
- The use and evaluation of systems of internal control by auditors
- Tests of controls
- Communication on internal control
- Internal audit and governance and the differences between external audit and internal audit
- The scope of the internal audit function, outsourcing and internal audit assignments
D. Audit evidence
- Assertions and audit evidence
- Audit procedures
- Audit sampling and other means of testing
- The audit of specific items
- Automated tools and techniques
- The work of others
- Not-for-profit organisations
E. Review and reporting
- Subsequent events
- Going concern
- Written representations
- Audit finalisation and the final review
- The Independent Auditor’s Report
F. Employability and technology skills
- Use computer technology to efficiently access and manipulate relevant information
- Work on relevant response options, using available functions and technology, as would be required in the workplace
- Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools
- Present data and information effectively, using the appropriate tools
ACCA AA Paper Pattern
Section A (30 marks)
Section B (70 marks)
3 case studies * 5 OTQ’s in each case study x 2 marks each
3 Constructed Response Questions
1 question x 30 marks
2 questions x 20 marks each
ACCA AA Coaching with a Difference
We often get 100/100 marks for the student-friendly approach
Interactive Study Lectures
Revision Tests and Mock Exams
Recorded Revision Sessions
Doubt Solving Bootcamps
1:1 Mentorship and Support
100% Placement Assistance
Modes of Learning
ACCA Classroom Coaching. Redefined.
- World Class Infrastructure
- Expert Tutors
- Hands on Learning
- Rigorous Assessments
- One on One Mentoring
- Revision & Doubt Solving Bootcamps
- Synthesis eCampus
- Systematic Student Progression
- 100% Placement Assistance
ACCA Live Online Courses. Redefined.
- Live Study Lectures
- Expert Tutors
- Rigorous Assessments
- Regular Mentoring
- Revision & Doubt Solving Bootcamps
- Synthesis eCampus
- Revision Video Lectures
- 100% Placement Assistance
ACCA Self-paced Online Courses. Redefined.
- Video Lectures
- Progress Tests
- Energisers
- Practice Tutorials
- Personalised Study Plan
- Kaplan Content
- Full Pass Guarantee
- Study Anytime, Anywhere
- PC, Tablet, & Phone Compatible
- ACCA Approved
Your ACCA Journey
Knowledge Level
Skills Level
Professional Level
- Essentials
- Strategic Business Reporting - INT (SBR-INT)
- Strategic Business Reporting - UK (SBR-UK)
- Strategic Business Leader (SBL)
- Optional (any 2)
- Advanced Financial Management (AFM)
- Advanced Performance Management (APM)
- Advanced Taxation (ATX)
- Advanced Audit & Assurance (AAA)
Frequently Asked Questions
We know you're excited, and with lots of questions to get started with ACCA AA Course
What is AA in ACCA?
In ACCA (Association of Chartered Certified Accountants), “AA” stands for Audit and Assurance. It is a skills level paper that focuses on auditing principles, techniques, and processes. AA covers topics such as audit planning, risk assessment, internal controls, audit evidence, professional ethics, and reporting. This paper aims to develop an understanding of the auditing and assurance engagements conducted in various organizational and regulatory contexts. It equips learners with the knowledge and skills necessary to perform effective and ethical audits and provide reliable assurance services to clients.
How to study for AA ACCA?
Candidates can follow these strategies to effectively plan their AA studies:
1. Understand the syllabus thoroughly.
2. Review past exam questions and examiners’ reports.
3. Allocate sufficient time for studying and revision.
4. Practice solving a variety of questions.
5. Take mock exams to simulate the real exam environment.
6. Focus on comprehension and application of accounting principles rather than memorization.
7. Stay organized, manage your time effectively, and maintain a disciplined study routine.
How difficult is ACCA audit and assurance?
The difficulty of ACCA Audit and Assurance (AA) exam can vary depending on the individual. It requires a comprehensive understanding of international auditing standards, ethical considerations, internal control systems, audit planning, and evidence gathering. Some candidates may find it challenging due to its analytical nature. However, with proper preparation, practice, and a strong grasp of the syllabus, many students have successfully passed the exam. The global pass rate for the AA paper is usually between 40 – 45%
What is the difference between AA and AAA in ACCA?
The difference between AA (Audit and Assurance) and AAA (Advanced Audit and Assurance) in ACCA lies in their level of complexity and depth. AA is a skills level paper that covers foundational principles and practices of auditing, focusing on the fundamentals of planning, executing, and reporting on audit engagements. On the other hand, AAA is an optional professional level paper that builds upon the knowledge gained in AA.
Is ACCA AA difficult?
The difficulty of ACCA Audit and Assurance (AA) exam can vary depending on the individual. It requires a comprehensive understanding of international auditing standards, ethical considerations, internal control systems, audit planning, and evidence gathering. Some candidates may find it challenging due to its analytical nature. However, with proper preparation, practice, and a strong grasp of the syllabus, many students have successfully passed the exam. The global pass rate for the AA paper is usually between 40 – 45%
How long is the AA ACCA exam?
ACCA AA exam has a duration of 3 hours and additional 10 minutes to read exam instructions. It is an Online Exam which consists of multiple choice questions and case studies.
How hard is AA ACCA?
The difficulty of ACCA Audit and Assurance (AA) exam can vary depending on the individual. It requires a comprehensive understanding of international auditing standards, ethical considerations, internal control systems, audit planning, and evidence gathering. Some candidates may find it challenging due to its analytical nature. However, with proper preparation, practice, and a strong grasp of the syllabus, many students have successfully passed the exam. The global pass rate for the AA paper is usually between 40 – 45%
Is ACCA F8 difficult?
The difficulty of ACCA Audit and Assurance (AA) exam can vary depending on the individual. It requires a comprehensive understanding of international auditing standards, ethical considerations, internal control systems, audit planning, and evidence gathering. Some candidates may find it challenging due to its analytical nature. However, with proper preparation, practice, and a strong grasp of the syllabus, many students have successfully passed the exam.
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Your Roadmap to Excelling in the ACCA AA Exam
The ACCA AA (Audit and Assurance) paper focuses on equipping students with essential auditing skills and knowledge, preparing them for the complexities of the audit environment. Synthesis Learning is your go-to resource for ACCA AA, providing invaluable support tailored to your success.
Our personalised approach to ACCA AA paper ensures you thoroughly understand key concepts, helping you build confidence as you prepare for the exam. With a strong emphasis on critical thinking and practical application in audit scenarios, we empower you to achieve your goals and excel in your ACCA studies.
Understanding ACCA AA
The ACCA Audit and Assurance (AA) syllabus is crucial to the ACCA qualification. It provides students with the knowledge and skills required to conduct audits and ensure compliance with auditing standards. This module focuses on the principles and practices of auditing, equipping candidates to evaluate financial statements effectively and provide assurance of their reliability.
Key Components of the ACCA AA Exam
Exam Duration:
The ACCA AA exam is designed to be completed in 2 hours, allowing candidates ample time to address all sections comprehensively.
Total Marks:
The exam, graded out of 100 marks, evaluates candidates’ understanding of auditing concepts and their practical application in real-world scenarios.
Passing Marks:
A minimum score of 50/100 marks is required to pass, ensuring candidates possess a solid foundation in audit and assurance principles.
Mode of Exam:
The ACCA AA exam is conducted online, catering to various learning preferences and making it accessible for a broader range of candidates.
Exam Attempts:
Candidates can attempt the ACCA Audit and Assurance exam during four key sessions each year: March, June, September, and December.
ACCA AA Syllabus
Here is the detailed ACCA AA syllabus:
Audit framework and regulation
The concept of audit and other assurance engagements
External audits
Corporate governance
Professional Ethics and ACCA’s Code of Ethics and Conduct
Planning and risk assessment
Obtaining, accepting, and continuing audit engagements
Objective and general principles
Assessing audit risks
Understanding the entity and its environment and the applicable financial reporting framework
Fraud, laws and regulations
Audit planning and documentation
Internal control
Systems of internal control
The use and evaluation of systems of internal control by auditors
Tests of controls
Communication on internal control
Internal audit and governance and the differences between external audit and internal audit
The scope of the internal audit function, outsourcing and internal audit assignments
Audit evidence
Assertions and audit evidence
Audit procedures
Audit sampling and other means of testing
The audit of specific items
Automated tools and techniques
The work of others
Not-for-profit organisations
Review and reporting
Subsequent events
Going concern
Written representations
Audit finalisation and the final review
The Independent Auditor’s Report
Employability and technology skills
Use computer technology to efficiently access and manipulate relevant information
Work on relevant response options, using available functions and technology, as would be required in the workplace
Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools
Present data and information effectively, using the appropriate tools
Know The ACCA Audit And Assurance Exam Structure
The ACCA Audit and Assurance syllabus is meticulously designed to ensure comprehensive coverage of key areas, allowing you to excel in the ACCA AA exam. The ACCA Audit and Assurance exam structure consists of a 100-mark assessment divided into two main sections.
Section A
includes three case studies, each with five objective test questions (OTQs) worth 2 marks each, totaling 30 marks.
Section B
features three constructed response ACCA Audit and assurance questions: one 30-mark question and two 20-mark questions, summing up to 70 marks.
The ACCA AA exam structure emphasises theoretical knowledge with minimal numerical questions, reinforcing your understanding of essential auditing principles and practices. For those seeking flexibility, our ACCA online resources provide valuable support throughout your preparation.
ACCA AA Preparation at Synthesis Learning
Having the right resources is crucial for success in the ACCA Audit and Assurance (AA) exam. To facilitate your preparation, our Audit and Assurance ACCA notes are specifically designed to address students’ challenges. By focusing on clarity and alignment with the syllabus, these resources empower you to master complex auditing concepts with ease. Here’s how our materials support your learning journey, from enhancing understanding to providing essential practice.
Reliable Resources
Our study materials are expertly crafted to enhance your learning experience. The Audit and Assurance ACCA notes simplify complex topics, ensuring you grasp essential auditing principles and practices.
Syllabus Alignment
These resources align perfectly with the ACCA AA syllabus. This alignment streamlines your preparation, making it both efficient and effective.
Exam Preparation
Engaging with practice exams on the ACCA study hub will boost your confidence. The practice exams simulate actual exam conditions, ensuring you’re well-prepared for the ACCA AA assessment.
Why Choose ACCA AA Coaching?
Selecting the right ACCA coaching program is crucial for success in the ACCA Audit and Assurance (AA) exam. Our tailored support, expert guidance, and structured learning approach create a strong foundation for mastering auditing principles and practices. Here are the key features that make our program the ideal choice for aspiring ACCA professionals.
Tailored Support
Our ACCA AA Coaching is designed to provide personalised assistance, helping you grasp essential concepts outlined in the ACCA Audit and Assurance syllabus. We consider each student’s unique learning style, ensuring a more effective and engaging educational experience.
Expert Instructors
Learn from seasoned professionals who bring extensive knowledge to the classroom. Our expert instructors cover the curriculum and share practical insights, making complex auditing topics more accessible and relatable.
Structured Learning Approach
With a well-organised course structure, our ACCA AA classes ensure comprehensive coverage of all syllabus topics. This systematic approach reinforces your understanding and builds confidence as you prepare for the exam.
Exam Readiness
Our coaching will equip you with the skills and knowledge necessary to excel in your ACCA AA exam. Our supportive environment fosters a sense of readiness, allowing you to approach your test with confidence and clarity.
Take the Next Step Toward Success!
Ready to excel in your ACCA AA journey? Join Synthesis Learning today! Our expert ACCA AA coaching, tailored study materials, and engaging classes are designed to equip you with the knowledge and confidence you need for the ACCA AA exam. Don’t leave your success to chance—take advantage of our resources and personalised support. Enrol now and start mastering the essentials of auditing within the ACCA framework. Your future in finance begins here!
FAQs
How can Synthesis Learning’s ACCA AA Coaching help me?
Our ACCA AA Coaching provides expert guidance, structured lessons, and personalised support, ensuring you grasp key auditing concepts and are well-prepared for the ACCA AA exam.
What resources does Synthesis Learning offer for ACCA AA?
We offer a variety of ACCA AA study materials, including comprehensive textbooks and online resources —all tailored to the ACCA AA syllabus.
How are your ACCA AA classes structured?
Our ACCA AA classes are interactive and engaging, covering essential topics in the ACCA AA syllabus. Each session encourages questions and discussions to enhance your understanding.
How can I effectively prepare for the ACCA AA exam?
We recommend regular study, utilising our practice materials, and familiarising yourself with the ACCA AA paper pattern to boost your confidence and readiness for the exam.
When can I enrol in the ACCA AA course at Synthesis Learning?
Enrollment is open year-round! We offer flexible scheduling to fit your needs and learning pace so you can start your ACCA AA journey whenever you’re ready.
