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

Passing Marks
50/100
Mode Of Exam
Online
Attempts Mar|Jun|Sep|Dec

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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.

This is a learning reinforcement exercise and helps you take on board your new knowledge. The questions in the quiz are not exam standard questions though but instead are designed to help maximise your chances of retaining the knowledge you have obtained. Your dashboard on the homepage will show your performance at each quiz when compared to the overall average mark for all Synthesis Learning students.

You have a button called “contact your tutor” on each page of the learning portal except the dashboard/landing page. Click on the contact your tutor button and address your question to your tutor. Your tutor will aim to respond to your query within one working day. ExP operates a fair use policy for questions and the maximum number of questions you can ask your tutor per course is ten.

It’s important for us to monitor pass rates to ensure that our courses remain at the very forefront of quality eLearning education. It will also enable you have access to the Pass Guarantee scheme if applicable. In addition, if you are an employer funded student, it is important that your employer as your sponsor receives correct and complete reports on your progress and exam results.

We recommend to register for any one of our level-wise bundled packages at a time. This will help you to get maximum pricing advantage and also ensure that you progress through the courses in a stipulated time frame. To know more, click here.

Once you have been using your eLearning portal for two weeks, the study plan will start learning your study style and will make an adaptive plan unique to your own pattern of learning. The study plan will guide you with your studies and will recommend when you should view your tutorials according to your own learning pattern. You can also add dates when you will not be available for studying (for example, if you will be on holiday) and your study plan will adjust to take this into account.

Our portal is compatible with mobile devices including smartphones (iPhones and Android) and tablets such as iPads and Android tablets.

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