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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.


Though there were some changes in the syllabus, past paper questions seen in previous attempts are still very good in preparing the exam.

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. 



Question bank for all areas and subjects for practice with explanations

mock exam

Exam style questions for practice before going into the exam hall

Exam Structure

3-hour exam

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.

ACCA Relationship Diagram_AA.jpg

There are 6 sections in the syllabus, which are –

A          Audit framework and regulation

Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct.

B          Planning and risk assessment

Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements

C         Internal control

Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences, making appropriate recommendations. Describe the scope, role and function of internal audit.

D         Audit evidence

Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the International Standards on Auditing (ISAs)

E         Review and reporting

Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of auditor’s report, written representations and the final review and report.

F         Employability and technology skills

Demonstrate employability and technology skills

In the exam, you will see questions from every section in the summary above.  There is no one area you can ignore as all of them will be in your exam.  Perhaps you find the topics above are separated, however, they are linked together in real business world as well as the syllabus design. 

Time Management

The general principle in ACCA Performance Management Paper exam is 1 mark per 1.8 minute which means you have 100 marks to complete CBE exam within 180 minutes.

It is observed that many good attempts in Section A but not in Section B.  You should be careful that the time spent on Section B questions of the exam.  We suggest you should allocate 126 minutes (or 70%), the minimum, of your total time in attempting Section B. It is probably more than what you need to work. 


It is wise for you to practice pass papers and mock exam to train your time management skills before you need to attempt the paper.

Technical Articles

It is a section sharing with you on ACCA Audit & Assurance (AA) technical articles to help you understanding of complex concepts in simple way.  In addition, you can find exam tips in our examiner review report on ACCA Audit & Assurance exam.

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