The syllabus and study guide for the Advanced Audit and Assurance (AAA) exam is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.
Should you wish to practise as a registered auditor within the UK and/or Ireland (obtain the audit qualification/audit practising certificate), you must attempt the SBR UK/Irish and AAA UK/Irish exams and as such should refer to the UK version of the syllabus.
All UK and Irish professional accountancy bodies are governed by the requirements of the Statutory Audit Directive (SAD). In order to comply with the requirements of SAD – and to practise as an auditor – certain elements of UK/Irish legislation and regulation should be examined. The revised exams SBR (UK/IRL) and AAA (UK/IRL) fully meet regulatory and business environment requirements for those wishing to obtain the UK/Irish audit qualification and hence practise as a registered auditor in the UK/Ireland.
All questions set in the UK auditing exams will be based on International Financial Reporting Standards. Due to the accounting knowledge required for AAA it is recommended that candidates should attempt and pass SBR prior to attempting AAA.
Regional versions of Advanced Audit and Assurance (AAA) syllabus and study guides.