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ACCA AA (Audit & Assurance)
Guides, Practices & Mock Exams

ACCA AA (Audit and Assurance) is one of papers in Applied Skills Module.  The syllabus states its aim is to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

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Exam Structure

All questions are compulsory. The 3-hour computer-based exam (CBE) will assess all parts of the syllabus and will test knowledge and some comprehensive or application of this knowledge.


Section A comprises 3 ten-mark case-based questions each containing five objective test questions.


Section B comprises one 30-mark question and two 20-mark questions. The questions will come from planning and risk assessment, internal control or audit evidence, although topics from other syllabus areas may also be included.



ACCA AA is one of the Applied Skills Level papers in your ACCA professional qualification journey.

It's wise to attempt AA exam after your completion of FR exam. If you take a look of AA syllabus, it covers a range of areas relating to an audit of financial statements, evaluating internal controls, audit evidence and a review of the financial statements. The portion of this part is quite significant in AA syllabus.

Apart from that, AA also tests you on statutory audit, regulatory environment, governance, professional ethics relating to audit and assurance, and planning the audit and performing risk assessment.

Last but not the least, the syllabus concentrates on reporting, including the form and content of the independent auditor's report.

In examiner’s report, it highlights some areas that many students performance can be improved such as substantive testing and procedures, test of controls and auditor’s report. 


It is important to stress that the knowledge and skills in Audit and Assurance are partly relevant to Financial Reporting.  Familiar with accounting standards is no doubt an advantage to take Audit and Assurance exam. 

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