ACCA: AA (F8) Mastering Examination Techniques for AA
Audit & Assurance (AA) Course. Increase your chance of passing your examination in a single attempt
What you will learn
Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct.
Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of MM
Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their consequences
Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements
Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work
Why take this course?
In this mastering examination technique for AA course, you will learn the techniques on how to attempt this paper. You will learn step by step how to write good answers that gain marks. There are tutorial sessions for you to learn. In addition, in this course, you will revise those important topics.
The Audit and Assurance (AA) course is essentially divided into six sections. The intensive revision course starts with the nature, purpose, and scope of assurance engagements, including the statutory audit, and its regulatory environment, and introduces governance and professional ethics relating to audit and assurance.
The AA exam is assessed by a three-hour computer-based examination. All questions are compulsory. The exam will contain both computational and discursive elements. Some questions will adopt a scenario/case study approach. Prior to the start of the exam, candidates are given an extra 10 minutes to read the exam instructions.
Section A
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Section A of the exam comprises three 10 mark case-based questions. Each case has five objective test questions worth 2 marks each.
Section B
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Section B of the exam comprises one 30 mark question and two 20 mark questions.
Section B of the exam will predominantly examine one or more aspects of audit and assurance from planning and risk assessment, internal control, or audit evidence, although topics from other syllabus areas may also be included.
Total 100 marks
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