ACCA – Advanced Audit and Assurance (AAA) – OPTIONAL
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31 Ιαν 2025 11:11 31 Ιαν 2025 11:11
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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.
The syllabus starts with the legal and regulatory environment including money laundering, and professional and ethical considerations, including the Code of Ethics and professional liability. This then leads into procedures in practice management, including quality control and the acceptance and retention of professional engagements.
The syllabus then covers the audit of financial statements, including planning and evidence gathering. It then covers the completion, evidence evaluation and review and reporting on an audit of historical financial information. The next section moves onto other assignments including prospective financial information, due diligence, and forensic audit as well as the reporting of these assignments.
The penultimate section covers current issues and developments relating to the provision of audit-related and assurance services.
The final section of the syllabus contains outcomes relating to the demonstration of appropriate digital and employability skills in preparing for and taking the AAA examination. This includes being able to access and open exhibits, requirements and response options from different sources and being able to use the relevant functionality and technology to prepare and present response options in a professional manner.
Who is this course for?
- The ACCA qualification is ideal for people who want a career in finance and business.
- The ACCA qualification is ideal for people who want a career in finance and business.
Requirements
The Advanced Audit and Assurance (AAA) exam is part of the Strategic Professional Level of the ACCA qualification. No exemption for this subject.
Syllabus structure
- Regulatory Environment
- Professional and Ethical Considerations
- Quality Control and Practice Management
- Planning and conducting an audit of historical financial information.
- Other assignments
- Current Issues and Developments
- Employability and technology skills
On successful completion of this subject, you should be able to:
- Recognise the legal and regulatory environment and its impact on audit and assurance practice.
- Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework.
- Assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor’s position in relation to the acceptance and retention of professional appointments.
- Identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing
- Evaluate findings and the results of work performed and draft suitable reports on assignments.
- Identify and formulate the work required to meet the objectives of non-audit assignments.
- Understand the current issues and developments relating to the provision of audit-related and assurance services.
- Demonstrate employability and technology skills.
Assessment
- Format: paper based
- Availability: March, June, September, and December
- Pass: A score of 50%
- Length: 3 hours and fifteen minutes
Questions: The exam consists of two sections: Section A will comprise a Case Study, worth 50 marks, set at the planning stage of the audit, for a single company, a group of companies or potentially several audit clients. Section B will contain two compulsories 25-mark questions, with each being predominately based around a short scenario which may relate to more than one client.
Please Note: Official Exam is not provided; it should be purchased separately.
Registration and Access
Once you complete an online purchase you will receive confirmation of account activation. Please allow 48 hours to get access to all the modules and for your eLearning account to be set up.
If you wish to receive an invoice instead of paying online, please contact us at info@myseminars.com.cy Access to the course is valid for 365 days.
Certification
Upon the successful completion of the subject Advanced Audit and Assurance (AAA), you can advance to the next subject of the ACCA Strategic Professional Level or If you have already completed other subjects, you can proceed to the ethics and professional skills module.