Introduction to Advanced Audit and Assurance

The Advanced Audit and Assurance exam is designed to reflect the challenges auditors will face in their professional life. You will be required to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.


Note: AAA exam questions will be based on IFRS Standards. Due to the accounting knowledge required for AAA, it is recommended that candidates should attempt and pass SBR prior to attempting AAA.

Video: What's AAA about, steps to success and tackling the exam

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Are you ready for AAA? 

An important factor in AAA exam success is the underpinning knowledge from Audit and Assurance. So, whether you are new to ACCA, haven’t studied for a while, or just want to check how well you know the core materials, we have created 5 self-check quizzes to assess your underlying knowlegde and get personalised advice on your next steps and how to study for AAA efficiently. Access the AAA self-check quizzes now.

The Ethics and Professional Skills module is an essential part of the ACCA qualification that helps to increase your employability and workplace effectiveness. But we also know that students who have completed EPSM are significantly better prepared for AAA, so make sure you plan EPSM into your studies. In particular, you will be able to draw upon the skills gained in Unit 1: Ethics and professionalism. Find out more about how EPSM can help you pass AAA.

Top tips:

  • View the specimen exam early in your studies
  • Cover the entire syllabus
  • Learn how to apply and use knowledge
  • Practice planning questions,writing full answers and review them thoroughly
  • Wider reading – eg current developments in auditing standards and professional ethics
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