Audit and Assurance: Complete 6-Area ACCA AA Course

Overview

ACCA Audit and Assurance (AA) develops your skills in audit planning, risk assessment, internal controls, audit evidence and reporting. Through practical case studies, you learn to identify financial statement risks, evaluate control weaknesses and recommend appropriate audit procedures. Furthermore, you explore professional ethics, audit documentation, evidence evaluation and the preparation of audit reports. The course strengthens your professional scepticism, analytical thinking and ability to communicate clear, evidence-based conclusions. Review the course outline and current ACCA syllabus to understand the key topics, organize your studies and prepare effectively for your examination.

Offered By

ACCA (Association of Chartered Certified Accountants)

Head Office

The head office is located in London, UK.

Members

As of 2024, ACCA (Association of Chartered Certified Accountants) has approximately 250,000 members globally.

Vision & Mission

The vision of ACCA Audit and Assurance (AA) is to develop learners who understand the audit and assurance process and can apply professional auditing principles within the regulatory framework. Its mission is to build practical competence in audit planning, risk assessment, internal controls, audit evidence, audit procedures, completion and reporting while developing the professional, ethical and technology skills required for effective audit practice.

What is the eligibility?

Learners should have completed the ACCA Applied Knowledge examinations or hold the ACCA Diploma in Accounting and Business (RQF Level 4). Candidates with a relevant accounting or finance degree-level qualification may also be eligible, subject to applicable exemptions. accaglobal.com

Who can do?

anyone who is interested to learn about following concepts can pursue ACCA Audit and Assurance (AA):

ACCA students, accounting students, finance professionals, audit trainees, aspiring auditors, accounting graduates, finance graduates, professionals preparing for ACCA examinations, individuals seeking to develop practical audit and assurance skills..

individuals with the following designations:

Audit and assurance principles, audit planning, risk assessment, audit risk, internal controls, internal audit, audit evidence, audit procedures, International Standards on Auditing (ISAs), financial statement review, going concern, subsequent events, auditor reporting, professional ethics, digital audit skills. accaglobal.com.

Course Structure

ACCA Audit and Assurance (AA) is structured around 6 main syllabus areas, covering the audit framework and regulation, planning and risk assessment, internal control, audit evidence, review and reporting, and employability and technology skills.

Audit Framework and Regulation

Planning and Risk Assessment

Internal Control

Audit Evidence

Review and Reporting

Employability and Technology Skills

Lecture plan

The ACCA Audit and Assurance (AA) lecture plan covers audit frameworks, professional ethics, risk assessment, internal controls, audit evidence and auditor reporting. Furthermore, learners develop skills in planning audit engagements, evaluating financial statement risks, performing audit procedures and drawing evidence-based conclusions. Through practical scenarios, they build the professional scepticism and judgement needed for effective audit and assurance work.

Session 1:

Audit Framework and Regulation (1)

Purpose and scope of an external audit, assurance engagements, regulatory frameworks, auditor responsibilities and the fundamental principles of professional ethics.

Session 2:

Planning and Risk Assessment (1)

Audit planning, understanding the entity, materiality, risk identification, fraud risks and designing appropriate responses to assessed risks.

Session 3:

Internal Control (1)

Internal control systems, control objectives, evaluating control weaknesses, tests of controls and recommendations for improving financial reporting processes.

Session 4:

Audit Evidence and Procedures (1)

Audit evidence, substantive procedures, tests of details, analytical procedures, sampling, audit assertions and procedures for relevant financial statement balances.

Session 5:

Audit Completion and Review (1)

Reviewing audit findings, evaluating misstatements, subsequent events, going concern, written representations and forming an overall audit conclusion.

Session 6:

Audit Reporting and Professional Skills (1)

Auditor’s reports, modified opinions, emphasis of matter paragraphs, key audit matters where applicable, and communicating audit findings using professional judgement.

Learning Methodology

Berkeley offers expertly developed learning materials tailored to meet participants' needs, ensuring comprehensive coverage of the syllabus and optimal exam preparation.

‣ Tailored Material: Guides are designed to cover the entire syllabus, offering full preparation and deep understanding.

‣ In-Depth Content: Unlike superficial outlines, our materials provide fully developed theories and concepts, equipping participants with complete knowledge.

‣ Strategic Study: We help participants prioritize study time by indicating the weight of each topic, allowing efficient focus on crucial areas.

‣ Difficulty Levels: Topics are labeled as "Awareness" or "Proficiency," guiding participants to allocate time based on the required depth of knowledge.

‣ Comprehensive Coverage: Our materials include detailed theory and a glossary of technical terms to clarify complex concepts.

‣ Effective Learning Techniques: Visual aids and memorization techniques ensure long-lasting retention, helping candidates succeed.

Berkeley’s methodologies equip participants with the essential knowledge and tools for both exams and future success.

Lectures

Our lecture plan integrates structured learning with interactive teaching methods, promoting engagement and collaboration. This approach ensures a comprehensive understanding of concepts, fostering critical thinking and practical application in real-world scenarios

Practice Session

Practice sessions offer hands-on experience through guided exercises, enhancing skills and reinforcing knowledge. This practical approach ensures mastery of concepts, promoting confidence and competence in real-world applications

Mock Examination

Mock examinations simulate real test conditions, providing valuable practice and assessment. This helps identify strengths and weaknesses, ensuring thorough preparation and boosting confidence for actual exams

Berkeley Middle East Performance Standards

Evaluates and ensure the quality of the training program and all its deliverables. This is measured through the following indicators:
‣ Instructors' experience and style in presenting and explaining topics.
‣ Variety and balance of teaching methods (such as discussions, case studies, mock exams and videos) used in the course to ensure retention and to match the learning objectives.
‣ Level of interactivity.
‣ Feedback from program participants
‣ Full compliance with Institute standards and guidelines for preparation and study requirements and methodology.
‣ Progress reports from the training program provider.

What are the Exam Information?

Exam Format & Duration

ACCA Audit and Assurance (AA) is a three-hour computer-based examination worth 100 marks, with all questions compulsory. Section A contains three objective test cases worth 10 marks each, while Section B contains three scenario-based questions. The exam assesses both technical knowledge and practical application of audit and assurance principles.

Exam Dates

ACCA Audit and Assurance (AA) is assessed in the March, June, September and December examination sessions.

Passing Criteria

The pass mark for the ACCA Audit and Assurance (AA) examination is 50%.

Exam Locations

ACCA Audit and Assurance (AA) is delivered through computer-based examination arrangements at ACCA-approved exam centres, with centre availability depending on the candidate's location and selected exam session. ACCA has more than 400 exam centres worldwide.

Lahore

Islamabad

Karachi

Dubai

Abu Dhabi

London

Manchester

Birmingham

other ACCA-approved examination locations worldwide.

Success Stories

“As a strong advocate for education and human development, I commend Berkeley for its exceptional commitment to empowering future leaders. The institution stands as a symbol of excellence, innovation, and opportunity. Students who walk its halls are nurtured with knowledge, values, and vision—qualities that contribute to building a stronger and more prosperous future for our nation.”

- H.H. Shaikh Khalifa Al Hamid

Alumni Benefits

‣ Exclusive Networking Events: Access invitations to industry-leading events and thought-leadership gatherings featuring renowned speakers.

‣ Monthly Updates: Stay informed with a newsletter highlighting the latest research, events, and activities from the school.

‣ LinkedIn Community Access: Join the Executive Education LinkedIn group for networking and professional development opportunities.

‣ Educational Discounts: Enjoy a 20% discount on open-enrollment programs and access to workshops focused on emerging trends.

‣ Global Alumni Network: Connect with a diverse alumni community through the Berkeley School’s online network and engage in country and interest groups.

Visit Our Alumni

Is It Worth the Investment?

ACCA Audit and Assurance (AA) is a valuable investment for learners who want to develop practical auditing and assurance capabilities. The course strengthens skills in audit planning, risk assessment, internal controls, audit evidence, professional ethics and auditor reporting, while emphasizing the practical application of audit knowledge to professional scenarios. It also provides a strong foundation for further development in audit and assurance, including the Advanced Audit and Assurance (AAA) pathway.

Progression Pathway:

Applied Knowledge → Applied Skills (AA) → Strategic Professional → Strategic Business Reporting (SBR) + Strategic Business Leader (SBL) + Advanced Audit and Assurance (AAA) / Other Option → ACCA Membership Requirements.
ACCA Audit and Assurance (AA) is an Applied Skills examination. After completing the Applied Skills level, learners can progress to the Strategic Professional level, where Advanced Audit and Assurance (AAA) is the directly related option. ACCA recommends strong AA knowledge before attempting AAA, while Strategic Business Reporting (SBR) is also recommended before AAA because of the financial reporting knowledge required. ACCA Global

What You Earn

Upon successfully completing the ACCA Audit and Assurance (AA) examination, candidates receive an official ACCA exam result confirming their achievement.

Planning & Risk Assessment

Develop skills in audit engagement acceptance, understanding the entity and its environment, assessing risks of material misstatement and planning audit procedures.

Audit Evidence

Understand audit evidence, audit procedures, assertions, sampling and the application of International Standards on Auditing (ISAs) when conducting audit work.

Review & Reporting

Apply knowledge of going concern, subsequent events, written representations, final review procedures and different types of auditor's reports.

Internal Control

Evaluate internal control systems, control procedures and IT controls, identify control deficiencies and recommend appropriate improvements.

Related courses

ACCA – Association of Chartered Certified Accountants

Association of Chartered Certified Accountants is a globally recognized qualification for aspiring finance and accounting professionals. The ACCA program develops strong expertise in financial management, auditing, taxation, and reporting while ensuring compliance with international standards. Pursuing ACCA opens career opportunities worldwide, equipping students with advanced knowledge, practical skills, and credibility to excel in accounting and finance roles.

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ACCA Advanced Taxation (ATX)

Build your Advanced Taxation skills with ACCA ATX. Explore tax planning, compliance and the tax effects of financial choices. Then learn to explain your advice clearly, using the rules for your chosen exam variant.

ACCA Advanced Audit and Assurance (AAA)

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FAQ: ACCA Audit and Assurance (AA)

What is ACCA Audit and Assurance (AA)?

What topics are covered in ACCA AA?

Is ACCA AA practical or theoretical?

Do I need accounting knowledge before studying AA?

Does ACCA AA cover audit planning?

What are internal controls in ACCA AA?

Does ACCA AA cover audit evidence?

Does ACCA AA include audit reporting?

What is the ACCA AA exam format?

Is the ACCA AA exam calculation-based?

What professional skills are important for ACCA AA?

How can I prepare effectively for ACCA AA?

BERKELEY SCHOOL OF BUSINESS, ARTS & SCIENCES

ACCA Audit and Assurance (AA)

Overview

Offered By

Head Office

Members

Vision & Mission

What is the eligibility?

Who can do?

Course Structure

Lecture plan

Session 1:

Session 2:

Session 3:

Session 4:

Session 5:

Session 6:

Learning Methodology

Berkeley Middle East Performance Standards

What are the Exam Information?

ACCA Advanced Audit and Assurance (AAA)

ACCA Advanced Audit and Assurance (AAA)

ACCA Advanced Audit and Assurance (AAA)

ACCA Advanced Audit and Assurance (AAA)

Success Stories

Alumni Benefits

Is It Worth the Investment?

Progression Pathway:

What You Earn

Planning & Risk Assessment

Audit Evidence

Review & Reporting

Internal Control

Related courses

FAQ: ACCA Audit and Assurance (AA)

contact us for more information or to apply for admission. Seats fill up quickly, so we encourage early registration!