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ACCA Advanced Audit and Assurance (AAA, international) · review course

ACCA-15 · Professional qualifications

CertiFi's review course for ACCA's Strategic Professional Options exam Advanced Audit and Assurance (AAA-INT), based on International Standards on Auditing, ISQMs, the IESBA Code and IFRS Accounting Standards. It follows ACCA's AAA-INT syllabus and study guide for September 2026 to June 2027 (areas A–G plus professional skills), from ethics, quality management and planning-stage risk assessment through group audits, completion, auditor's reports, other assignments and sustainability assurance under ISSA 5000, with worked examples and a large bank of original case-based practice questions. Independent preparation course by CertiFi FZ LLC, not endorsed by ACCA.

Who it's for

ACCA students preparing for the AAA-INT exam, and audit seniors and managers moving into review and engagement-leadership roles, who want structured lessons, worked examples and case-based judgement practice.

What you'll be able to do

  • Apply the IESBA Code, anti-money laundering rules, NOCLAR and quality management standards (ISQM 1, ISQM 2, ISA 220 (Revised)) to audit and assurance scenarios
  • Evaluate business and audit risks at the planning stage using materiality, analytical procedures and ISA 315 (Revised 2019)
  • Design and evaluate audit procedures for complex balances, accounting estimates, related parties and group audits under ISA 600 (Revised)
  • Evaluate subsequent events, going concern, uncorrected misstatements and written representations at the completion stage
  • Determine the appropriate auditor's report, including key audit matters, modified opinions and emphasis of matter, and communicate with those charged with governance
  • Plan and report on other assignments, including reviews, due diligence, prospective financial information, forensic work and sustainability assurance

Lessons

  1. 1The AAA exam, professional skills and the regulatory frameworkreading
  2. 2Money laundering and laws and regulationsreading
  3. 3The IESBA Code: threats, safeguards and independencereading
  4. 4Fraud, error and professional liabilityreading
  5. 5Quality management: ISQM 1, ISQM 2 and ISA 220 (Revised)reading
  6. 6Obtaining work: advertising, tendering, fees and appointmentsreading
  7. 7Planning, materiality and risk assessmentreading
  8. 8Audit evidence, sampling, estimates and related partiesreading
  9. 9Auditing specific areas I: revenue, inventory, non-current assets and provisionsreading
  10. 10Auditing specific areas II: financial instruments, leases, employee benefits and taxreading
  11. 11Using the work of others and group auditsreading
  12. 12Subsequent events and going concernreading
  13. 13Completion and final reviewreading
  14. 14Auditor's reports and reporting to those charged with governancereading
  15. 15Other assignments: reviews, due diligence, prospective information and forensic workreading
  16. 16Sustainability assurance and current issuesreading