Audit and Assurance
Our expert tutors for ACCA Audit and Assurance (ACCA AA) have successfully coached thousands of ACCA aspirants with a phenomenal passing rate of over 92%. Join their club with our Platinum Rated ACCA Online Courses with 1-year access! Click here to view our exclusive study guide.
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ACCA AA Highlights
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.
Exam Duration
3 hours
50/100
Online
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ACCA AA Syllabus
A. Audit framework and regulation
1. The concept of audit and other
assurance engagements
2. External audits
3. Corporate governance
4. Professional ethics and ACCA’s Code of Ethics and Conduct
B. Planning and risk assessment
1. Obtaining, accepting and continuing
audit engagements
2. Objective and general principles
3. Assessing audit risks
4. Understanding the entity and its
environment
5. Fraud, laws and regulations
6. Audit planning and documentation
C. Internal control
1. Internal control systems
2. The use and evaluation of internal
control systems by auditors
3. Tests of controls
4. Communication on internal control
5. Internal audit and governance and the differences between external audit and internal audit
6. The scope of the internal audit function, outsourcing and internal audit assignments
D. Audit evidence
1. Financial statement assertions and audit evidence
2. Audit procedures
3. Audit sampling and other means of testing
4. The audit of specific items
5. Automated tools and techniques
6. The work of others
7. Not-for-profit organisations
E. Review and reporting
1. Subsequent events
2. Going concern
3. Written representations
4. Audit finalisation and the final review
5. The Independent Auditor’s Report
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Frequently Asked Questions (FAQ)
The courses have been tailored by our experts to maximise your chances of exam success. They have been purpose designed using specific educational milestones which build on each other as the course progresses. The videos must be viewed in the given order to ensure you obtain both the required knowledge as well as the necessary techniques to pass your exams.
eBook versions of the study materials are included within your course. The vast majority of our students prefer the portability of eBooks over hardcopies. However, if you do have a strong preference to have hardcopy versions of the books then you can purchase them directly from the Kaplan Publishing website via the following link.
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