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ACCA AAA · Advanced Audit and Assurance

Everything you need to pass ACCA AAA.

Covers complex audit engagements, professional scepticism, quality management, and ethical issues in assurance. £199 on its own, or all six Strategic Professional papers for £499, with lifetime access.

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  • 3h 15m exam length
  • Mar, Jun, Sep, Dec exam sessions
  • Strategic Professional Option paper
  • £199 on its own, lifetime access

Taught by experts

Real experts behind every AAA course.

The qualified-accountant tutors who teach the paper, with an AI Tutor in every lesson.

Chris Soan, VIVA tutorChris Soan
AAA

Chris Soan is VIVA's tutor for ACCA Advanced Audit and Assurance (AAA).

ACCA AAA
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The syllabus

What AAA covers.

Advanced Audit and Assurance (AAA) develops expert-level auditing skills: planning complex audits, applying professional scepticism, evaluating quality, and dealing with ethical dilemmas. It's the deepest dive into audit methodology in the ACCA qualification.

  • Complex group audits and transnational issues
  • Professional scepticism and critical assessment
  • Audit quality management (ISQM 1)
  • Ethical threats and safeguards for auditors
  • Assurance and related engagements
  • Reporting: modified opinions and emphasis of matter

The course, section by section

12 sections · 177 lessons · 32h 17m of video

  1. 01 A. Regulatory environment 3 modules16 lessons1h 40m of video
    1. International regulatory frameworks 4 lessons 36m
      1. The need for regulatory frameworks for audit and assurance 10m
      2. Public oversight of the audit profession 5m
      3. What is corporate governance? 12m
      4. Audit committees and the external auditor 9m
    2. Money laundering 8 lessons 39m
      1. What is money laundering? 3m
      2. International efforts to combat money laundering 3m
      3. Money laundering offences 7m
      4. The need for ethical guidance 1m
      5. Obligations for accountants 6m
      6. Customer due diligence 6m
      7. Elements of an anti-money laundering program 5m
      8. Summary of reporting requirements 8m
    3. Laws and regulations 4 lessons 25m
      1. Responsibilities of management and auditors 8m
      2. Audit procedures when non-compliance is discovered 3m
      3. Reporting of non-compliance 6m
      4. Withdrawal from an engagement 8m
  2. 02 B. Professional and ethical considerations 2 modules18 lessons1h 48m of video
    1. Code of ethics 12 lessons 1h 8m
      1. Fundamental ethical principles 5m
      2. Ethical threats - part 1 13m
      3. Ethical threats - part 2 10m
      4. Ethical threats - part 3 10m
      5. Ethical threats - part 4 4m
      6. Ethical threats - part 5 2m
      7. Ethical threats - part 6 1m
      8. Ethical threats - part 7 2m
      9. Safeguards 3m
      10. Resolving ethical conflicts 6m
      11. Professional scepticism 5m
      12. Provision of non-audit services to audit clients 7m
    2. Fraud, error and professional liability 6 lessons 40m
      1. Fraud and error 4m
      2. Responsibilities of management and the auditor 4m
      3. Audit approach 8m
      4. Reporting of fraud and error 5m
      5. Legal liability 6m
      6. Audit failure and the expectations gap 13m
  3. 03 C. Quality management 2 modules8 lessons1h 1m of video
    1. Quality management 4 lessons 35m
      1. Principles and purpose of quality management 4m
      2. Elements of a system of quality management - part 1 10m
      3. Elements of a system of quality management - part 2 13m
      4. Evaluation of a system of quality management 8m
    2. Professional appointments 4 lessons 26m
      1. Advertising and obtaining professional work 3m
      2. Tendering and fees 12m
      3. Client acceptance and continuance procedures 4m
      4. Agreeing the scope and terms of the engagement 7m
  4. 04 D. Planning and conducting an audit of historical financial information 6 modules34 lessons5h 12m of video
    1. Planning, materiality and assessing risk 6 lessons 1h 9m
      1. Planning 8m
      2. Risk assessment - part 1 17m
      3. Risk assessment - part 2 11m
      4. Risk assessment - part 3 17m
      5. Analytical procedures 10m
      6. Materiality 6m
    2. Evidence and testing considerations 7 lessons 57m
      1. Audit procedures - part 1 9m
      2. Audit procedures - part 2 12m
      3. Use of IT to assist the auditor - part 1 10m
      4. Use of IT to assist the auditor - part 2 3m
      5. Substantive analytical procedures 6m
      6. Initial engagements 4m
      7. Related parties 13m
    3. Audit procedures and obtaining evidence 10 lessons 1h 34m
      1. Inventory - part 1 11m
      2. Inventory - part 2 9m
      3. Non-current assets - part 1 12m
      4. Non-current assets - part 2 6m
      5. Non-current assets - part 3 12m
      6. Liabilities 9m
      7. Revenue and expenses - part 1 9m
      8. Revenue and expenses - part 2 7m
      9. Disclosures 6m
      10. Other issues 13m
    4. Comparative and other information 3 lessons 14m
      1. Correspondiong figures 6m
      2. Comparative financial statements 1m
      3. Other information 7m
    5. Using the work of others 3 lessons 34m
      1. Experts 12m
      2. Internal audit 15m
      3. Outsourced functions 7m
    6. Group audits 5 lessons 44m
      1. Introduction and recap 7m
      2. Acceptance and planning 8m
      3. Component auditors 6m
      4. Specific matters when auditing groups 19m
      5. Transnational audits and joint audits 4m
  5. 05 E. Completion, review and reporting 2 modules9 lessons1h 21m of video
    1. Completion and review 5 lessons 45m
      1. Subsequent events 16m
      2. Going concern 13m
      3. Evaluation of misstatements 7m
      4. Written representations 3m
      5. Final review 6m
    2. Auditor's reports 4 lessons 36m
      1. Auditor's reports - part 1 11m
      2. Auditor's reports - part 2 9m
      3. Auditor's reports - part 3 12m
      4. Reports to those charged with governance and management 4m
  6. 06 F. Other assignments 7 modules27 lessons2h 22m of video
    1. Audit-related and assurance services 3 lessons 18m
      1. Audit and audit-related services 11m
      2. Reporting 3m
      3. Attestation and direct engagements 4m
    2. Due diligence 4 lessons 19m
      1. The purpose and nature of due diligence 5m
      2. Due diligence - assurance provided 6m
      3. Due diligence - acceptance considerations 2m
      4. Due diligence - procedures 6m
    3. Review of interim financial information 4 lessons 17m
      1. Nature and purpose of an interim report 3m
      2. Objective of a review of interim financial information 2m
      3. Review of interim financial information - acceptance considerations 2m
      4. Performing an interim review engagement 10m
    4. Prospective financial information 4 lessons 23m
      1. Nature and purpose of prospective financial information 6m
      2. Prospective financial information - acceptance considerations 4m
      3. Prospective financial information - level of assurance and reporting 3m
      4. Prospective financial information - procedures 10m
    5. Forensic audits 4 lessons 18m
      1. Nature and purpose of forensic audits 3m
      2. Forensic audits - acceptance considerations 3m
      3. Forensic audits - level of assurance and reporting 1m
      4. Forensic audits - procedures 11m
    6. Auditing social, environmental, sustainability and integrated reporting 4 lessons 30m
      1. The need for social and environmental reporting and assurance 6m
      2. Impact of environmental matters on the audit 4m
      3. Assurance on sustainability indicators 11m
      4. Independent verification of integrated or sustainability reporting 9m
    7. Auditing performance information in the public sector 4 lessons 17m
      1. Performance audits and the audit of performance information 3m
      2. Examples of performance information in the public sector 3m
      3. Planning and performing the audit of performance information 6m
      4. Reporting 5m
  7. 07 G. Current issues and developments 2 modules8 lessons1h 22m of video
    1. Professional and ethical developments 4 lessons 40m
      1. Professional scepticism and audit quality - part 1 9m
      2. Professional scepticism and audit quality - part 2 6m
      3. Revisions to the IESBA code of ethics - part 1 13m
      4. Revisions to the IESBA code of ethics - part 2 12m
    2. Other current issues 4 lessons 42m
      1. Emerging technologies and audit - part 1 14m
      2. Emerging technologies and audit - part 2 12m
      3. Changes to auditing and other IAASB guidance - part 1 7m
      4. Changes to auditing and other IAASB guidance - part 2 9m
  8. 08 H. UK variant 2 modules10 lessons1h 22m of video
    1. Auditing aspects of insolvency 4 lessons 19m
      1. Introduction and liquidation 7m
      2. Administration 2m
      3. Fraudulent and wrongful trading 2m
      4. Audit risks 8m
    2. UK variant issues 6 lessons 1h 3m
      1. UK regulatory environment and the changing role of the FRC 14m
      2. FRC - revised ethical standard - part 1 11m
      3. FRC - revised ethical standard - part 2 12m
      4. Planning, evidence, completion and review (UK differences) 10m
      5. Audit reports in the UK - part 1 8m
      6. Audit reports in the UK - part 2 8m
  9. 09 AAA-INT September 2022 exam 3 modules11 lessons3h 33m of video
    1. Question 1 September 2022 - INT (AAA) 5 lessons 2h 8m
      1. Question 1 - Set up 36m
      2. Question 1 - Part a 31m
      3. Question 1 - Part b 42m
      4. Question 1 - Part c 9m
      5. Question 1 - Part d 10m
    2. Question 2 September 2022 - INT (AAA) 2 lessons 38m
      1. Question 2 - Set up 9m
      2. Question 2 - Full review 29m
    3. Question 3 September 2022 - INT (AAA) 4 lessons 47m
      1. Question 3 - Set up 18m
      2. Question 3 - Part a 14m
      3. Question 3 - Part b 7m
      4. Question 3 - Part c 8m
  10. 10 AAA-INT March-June 2023 exam 3 modules12 lessons4h 7m of video
    1. Question 1 March-June 2023 - INT (AAA) 5 lessons 1h 55m
      1. Question 1 - Set up 27m
      2. Question 1 - Part a (i) 27m
      3. Question 1 - Part a (ii) 25m
      4. Question 1 - Part b 22m
      5. Question 1 - Part c 14m
    2. Question 2 March-June 2023 - INT (AAA) 3 lessons 59m
      1. Question 2 - Set up 14m
      2. Question 2 - Part a 22m
      3. Question 2 - Part b 23m
    3. Question 3 March-June 2023 - INT (AAA) 4 lessons 1h 13m
      1. Question 3 - Set up 21m
      2. Question 3 - Part a (i) 15m
      3. Question 3 - Part a (ii) 17m
      4. Question 3 - Part b 20m
  11. 11 AAA-INT September-December 2023 exam 3 modules12 lessons4h 27m of video
    1. Question 1 September-December 2023 - INT (AAA) 5 lessons 2h 45m
      1. Question 1 - Set up 36m
      2. Question 1 - Part a 39m
      3. Question 1 - Part b 44m
      4. Question 1 - Part c 23m
      5. Question 1 - Part d 23m
    2. Question 2 September-December 2023 - INT (AAA) 4 lessons 56m
      1. Question 2 - Set up 15m
      2. Question 2 - Part a (i) 22m
      3. Question 2 - Part a (ii) 8m
      4. Question 2 - Part b 11m
    3. Question 3 September-December 2023 - INT (AAA) 3 lessons 46m
      1. Question 3 - Set up 12m
      2. Question 3 - Part a 25m
      3. Question 3 - Part b 9m
  12. 12 AAA-UK March-June 2023 exam 3 modules12 lessons4h 2m of video
    1. Question 1 March-June 2023 - UK (AAA) 5 lessons 1h 55m
      1. Question 1 - Set up 27m
      2. Question 1 - Part a (i) 27m
      3. Question 1 - Part a (ii) 25m
      4. Question 1 - Part b 22m
      5. Question 1 - Part c 14m
    2. Question 2 March-June 2023 - UK (AAA) 3 lessons 54m
      1. Question 2 - Set up 24m
      2. Question 2 - Part a (i) 20m
      3. Question 2 - Part a (ii) 10m
    3. Question 3 March-June 2023 - UK (AAA) 4 lessons 1h 13m
      1. Question 3 - Set up 21m
      2. Question 3 - Part a (i) 15m
      3. Question 3 - Part a (ii) 17m
      4. Question 3 - Part b 20m

Modern tuition

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  • Experts Former Kaplan and BPP lecturers and academics from major UK universities.
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ACCA Strategic Professional

AAA is one of the four Strategic Professional Options. You sit SBL and SBR, plus two of the four Options.

See all of Strategic Professional →
  1. SBL Strategic Business Leader
  2. SBR Strategic Business Reporting
  3. AAA Advanced Audit and Assurance You are here
  4. AFM Advanced Financial Management
  5. APM Advanced Performance Management
  6. ATX Advanced Taxation

Personalised ACCA pack

AAA is £199 on its own, or Strategic Professional for £499.

Tell us which ACCA papers you have already passed, or are exempt from taking. We have pre-ticked everything ACCA requires before AAA - adjust it if that is not you.

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Questions

The things students ask before buying.

What does the AAA course include?

Expert video lessons from qualified-accountant tutors across the AAA syllabus, with an AI Tutor in every lesson and your progress saved as you go. £199 on its own, with lifetime access.

How is AAA examined?

The AAA exam is 3h 15m long. AAA is sat in the March, June, September and December sessions.

Does the course cover the whole AAA syllabus?

Yes. The video lessons cover every section of the AAA syllabus, and the AI Tutor in each lesson answers questions on it as you study.

Do ACCA courses include mock exams?

ACCA courses are taught courses: video lessons with an AI Tutor in every lesson. Online mock exams with marking are part of our CIMA courses.

Is it cheaper to buy the whole Strategic Professional level?

The Strategic Professional pack is £499 and covers every paper in the level, however many you have left. Anything you have already bought comes off the pack price, so buying one paper first never costs you more.

How long do I have access?

Lifetime access, on every course. There is no subscription and no renewal - if you need to resit, or come back to the material years later, it is still there.

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Buy AAA · £199