ACCA AA – Audit and Assurance

Categories: ACCA & Accountancy
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Course Content

Recorded Class Sessions
Every live class with Ali, in order. Watch, read the notes, then test yourself.

  • Class 1 — What an Audit Is and Why It Exists
  • Class 2 — Regulation, Governance and the Audit Committee
  • Class 3 — Professional Ethics: Principles and Threats
  • Class 4 — Accepting and Continuing an Engagement
  • Class 5 — Planning, Materiality and Audit Risk
  • Class 6 — Fraud, Law and Regulations, and Audit Documentation
  • Class 7 — Internal Control: Components and Evaluation
  • Class 8 — Controls over Sales, Purchases and Payroll
  • Class 9 — Audit Evidence: Sufficiency, Appropriateness and Procedures
  • Class 10 — Audit Sampling and Automated Tools
  • Class 11 — Auditing Receivables and Revenue
  • Class 12 — Auditing Inventory
  • Class 13 — Auditing Payables, Accruals and Bank
  • Class 14 — Auditing Non-Current Assets and Provisions
  • Class 15 — Subsequent Events and Going Concern
  • Class 16 — Written Representations and the Final Review
  • Class 17 — The Auditor Report: Unmodified and Modified Opinions
  • Class 18 — Internal Audit and Outsourcing
  • Class 19 — Question Practice: Ethics Scenarios
  • Class 20 — Question Practice: Audit Risk
  • Class 21 — Question Practice: Internal Control
  • Class 22 — Question Practice: Substantive Procedures
  • Class 23 — Question Practice: Reporting Scenarios
  • Class 24 — Full Mock: Sections A and B
  • Class 25 — Mock Debrief and Common Failings
  • Class 26 — Rapid Revision: The Whole AA Syllabus
  • Class 27 — Final Session: Exam Day for AA
  • Course Materials — Study Text & Exam Kit

Audit Framework and Regulation
What an audit is for, who regulates it, and corporate governance.

Professional Ethics
The principles, the threats and the safeguards.

Planning and Risk Assessment
Materiality, risk and the audit strategy.

Internal Control
Systems, deficiencies and the report to management.

Audit Evidence
Procedures for each balance and class of transaction.

Review and Reporting
Subsequent events, going concern and the auditor report.

Exam Practice
Working the AA paper under time.

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