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 today!

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Free Express Notes For ACCA AA

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
Mode Of Exam
Attempts Mar|Jun|Sep|Dec

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
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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Our recommendation is to register for 2 courses at one time if you are an experienced student and are confident that you can balance the complexity of 2 professional exams as well as your work and personal commitments. Otherwise, we recommend starting with one course at a time and once you pass that one you can immediately enroll to the next one.

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.

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