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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.
