The ACCA Audit and Assurance (AA) syllabus has six main parts. You will learn about the audit framework, planning and risk assessment, internal controls, audit evidence, reporting and review, and employability and technology skills. Professional ethics and internal controls are heavily tested areas. The exam is computer-based, so being comfortable with spreadsheets and word processing tools is essential.
The syllabus is divided into six parts:
This section builds the foundation of auditing knowledge. You will study:
Key Point:
Professional ethics is tested in almost every exam. Be prepared to apply ethical principles to real-world audit scenarios.
Planning is the first stage of any audit. You will learn:
Do not confuse audit risk with business risk. For example, falling sales may matter only if they threaten going concern.
Internal control is one of the most heavily tested areas. You will study:
Examiners often give you a case study of a company’s processes and ask you to spot weaknesses in internal controls. Practice these carefully.
Audit evidence supports the auditor’s opinion. You will study:
Example:
If a company values property using an external valuer, you must decide how much you can rely on that expert’s work.
Here you will learn how to form and issue the audit report. Topics include:
Tip:
Questions often test whether you can decide if a modification to the audit opinion is needed.
The AA exam is computer-based. You must show you can:
Even if you know the content, poor computer skills can cost marks. Practice past papers on the ACCA exam platform to get comfortable with highlighting, copy-paste, and layouts.
Although many students overlook them, the exam may test auditing not-for-profit organizations. These are increasingly important in real life. ACCA wants you to be ready to audit charities and other not-for-profits.
The ACCA Audit and Assurance syllabus trains you to think like an auditor. You need to understand ethics, planning, controls, evidence, and reporting, while also being able to apply this knowledge in real scenarios. Internal controls and ethics are frequent exam topics, so make them a priority. Finally, practice using the exam platform — strong technical knowledge plus strong computer skills will put you in the best position to succeed.
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