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ACCA Audit and Assurance (AA) · review course

ACCA-08 · Professional qualifications

CertiFi's review course for ACCA's Applied Skills exam Audit and Assurance (AA), based on International Standards on Auditing and ACCA's Code of Ethics and Conduct. It follows ACCA's AA syllabus and study guide for September 2026 to June 2027 (areas A–E, with the employability and technology skills of area F built into practice), including ISA 315 (Revised 2019), ISA 220 (Revised) quality management and ISA 570 (Revised 2024) on going concern, from ethics and risk assessment through internal control, audit evidence and the auditor's report, with worked examples and a large bank of original practice questions, many of them case-based. Independent preparation course by CertiFi FZ LLC, not endorsed by ACCA.

Who it's for

ACCA students and audit or finance staff preparing for the AA computer-based exam who want structured lessons, scenario-based worked examples and exam-style practice for both the objective and written sections.

What you'll be able to do

  • Explain the purpose of audit and assurance, the regulation of auditors, quality management and corporate governance, and apply ACCA's Code of Ethics and Conduct to identify threats and safeguards
  • Plan an audit: accept engagements, understand the entity, perform analytical procedures, set materiality and identify audit risks with appropriate responses, including fraud risks
  • Evaluate internal control systems, design tests of controls for the main business cycles, and report deficiencies with their implications and recommendations
  • Explain the role of internal audit, compare it with external audit and describe internal audit assignments, including value for money reviews
  • Design substantive procedures for key balances using assertions, sampling, automated tools and the work of experts and internal auditors
  • Evaluate subsequent events, going concern, written representations and uncorrected misstatements, and determine the appropriate auditor's report and opinion

Lessons

  1. 1The AA exam and the concept of audit and assurancereading
  2. 2External audit regulation and quality managementreading
  3. 3Corporate governance and audit committeesreading
  4. 4Professional ethics and ACCA's Code of Ethics and Conductreading
  5. 5Accepting engagements, objectives and professional scepticismreading
  6. 6Understanding the entity, analytical procedures and materialityreading
  7. 7Audit risk and the auditor's responsesreading
  8. 8Fraud, laws and regulations, planning and documentationreading
  9. 9Internal control systems, IT controls and reporting deficienciesreading
  10. 10Tests of controls in the main business cyclesreading
  11. 11Internal audit: role, outsourcing and assignmentsreading
  12. 12Assertions, audit evidence, sampling and automated toolsreading
  13. 13Substantive procedures: receivables, inventory, bank and estimatesreading
  14. 14Substantive procedures: payables, non-current items, provisions and the work of othersreading
  15. 15Subsequent events, going concern and written representationsreading
  16. 16Finalisation, misstatements and the auditor's reportreading