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ACCA AA (Audit & Assurance)
Questions and Answers for Practice

Practice! Practice! PRACTICE!


It is always mentioned by ACCA Examiner to advise how to pass ACCA exams. 


Attempting ACCA AA past papers is one of effective ways to master examination skills.  However, the questions set in Audit & Assurance paper are all case-based which means you need to read through the case materials and then answer the questions.

It tests your application of your knowledge in all questions, which is more difficult than other Applied Skills Module papers as some of the questions testing your knowledge only.

To help you reviewing all major basic concepts and knowledge, our practice questions are divided into two parts. 1) Questions on key concepts; 2) Case-based questions which you can check your application.

Our approach suggested to you is before practicing the case-based questions, you should go through all individual questions to test your basic knowledge first.  Making sure you are fine with all basic concepts, you can go to the next step in practicing case-based questions.

Let's start!

Key Concepts Questions Practice
Green Typewriter

Audit framework and regulation

Informative Interview

Internal control - control systems and test of controls

Minimal Office

Audit evidence - Substantive testing, share capital, payables and financial statement assertions


Planning and risk assessment - Assessing audit risk

Team Meeting

Internal control - test of controls and relevant ISAs

Business Handshake

Review and reporting


Planning and risk assessment - Documentation

Graphic Design Office

Audit evidence - Substantive testing, receivables, inventory and tangible assets audit

Case Based Questions Practice
Business Meeting

Audit framework and regulation / Planning and risk assessment

Office with Hanging Lights

Internal control


Audit evidence / Review & reporting

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