Audit and Assurance
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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)
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.
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.
The difficulty of the 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%
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.
The difficulty of the 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%
ACCA AA exam has a duration of 3 hours and additional 10 minutes to read exam instructions. It is an Online Exam that consists of multiple-choice questions and case studies.
The difficulty of the 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%
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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