ACCA Audit and Assurance (AA)

The ACCA Audit & Assurance (AA) course equips students with the knowledge and skills to understand the audit process, evaluate risk, and apply auditing techniques in line with professional standards. The course emphasizes audit frameworks, ethical considerations, internal control systems, and the importance of gathering sufficient and appropriate evidence to form audit opinions.

By the end of this course, learners will be confident in applying auditing principles in ACCA exams and in real-world professional audit environments.

Who is this Course For?

• ACCA students preparing for the AA exam at Applied Skills level.
• Aspiring auditors and finance professionals wanting to strengthen assurance and compliance knowledge.
• Business managers seeking to understand audit frameworks and internal controls.
• Students progressing from FA (Financial Accounting) to applied audit techniques.
• Anyone aspiring to a career in auditing, compliance, risk management, or assurance services.

Curriculum

• Introduction to assurance
• Rules and regulation
• Corporate governance
• Ethics and acceptance
• Risk
• Planning
• Evidence
• Systems and controls
• Internal audit
• Procedures
• Completion and review
• Reporting
• Employability and technology skills