AA: Audit and Assurance
281 questionsAA (Audit and Assurance) covers the audit process from planning and risk assessment through to gathering evidence and reporting. You will study the regulatory framework, internal controls, substantive procedures, and the auditor's report under International Standards on Auditing (ISAs). AA is a 3-hour session-based exam with both MCQs and constructed response questions.
Topics
Frequently Asked Questions
What topics are covered in ACCA AA?
AA covers six areas: audit framework and regulation, planning and risk assessment, internal control, audit evidence, review and reporting, and employability and technology skills.
How is the AA exam structured?
AA is a 3-hour session-based exam containing a mix of MCQs and constructed response questions. The MCQ section tests knowledge of audit principles and ISAs. You need 50% to pass.
Do I need to know ISA numbers?
While you do not need to memorise every ISA number, familiarity with key standards — such as ISA 200 (Overall Objectives), ISA 315 (Identifying and Assessing Risks), ISA 500 (Audit Evidence), and ISA 700 (Forming an Opinion) — is expected and regularly tested.