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ACCA AA · Audit and Assurance

Everything you need to pass ACCA AA.

Covers audit framework, risk assessment, audit planning, evidence gathering, and reporting under ISAs. £149 on its own, or all six Applied Skills papers for £349, with lifetime access.

Buy AA · £149See the Applied Skills pack
Modern tuition AI Tutor in every lesson Lifetime access as standard
  • 3h exam length
  • Mar, Jun, Sep, Dec exam sessions
  • Applied Skills level
  • £149 on its own, lifetime access

Taught by experts

Real experts behind every AA course.

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

Davinia McGann, VIVA tutorDavinia McGann
AA

Davinia McGann is VIVA's tutor for ACCA Audit and Assurance (AA).

ACCA AA
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The syllabus

What AA covers.

Audit and Assurance (AA) develops your understanding of the audit process, from planning and risk assessment through to evidence gathering and reporting. You'll learn the principles of external audit, internal audit, and other assurance engagements under ISAs.

  • External audit framework and regulation
  • Audit risk model (inherent, control, detection)
  • Audit planning and materiality
  • Internal controls and testing
  • Audit evidence and procedures
  • Audit reporting and completion

The course, section by section

5 sections · 74 lessons · 11h 8m of video

  1. 01 A. Audit framework and regulation 4 modules16 lessons2h 2m of video
    1. The concept of audit and other assurance engagements 4 lessons 37m
      1. Introduction to assurance 9m
      2. Elements of engagements 13m
      3. Levels of assurance 5m
      4. The external audit 10m
    2. External audits 4 lessons 24m
      1. Regulation of auditors 6m
      2. Appointment, resignation and removal 6m
      3. Rights and duties of auditors 8m
      4. Limitations of audits 4m
    3. Corporate governance 4 lessons 35m
      1. Objectives of corporate governance 12m
      2. Responsibilities for corporate governance 7m
      3. Internal controls and risk management 8m
      4. The audit committee 8m
    4. Professional ethics 4 lessons 26m
      1. Fundamental principles 4m
      2. Threats to the fundamental principles 6m
      3. Responses and safeguards 13m
      4. Conflicts of interest 3m
  2. 02 B. Planning and risk assessment 3 modules12 lessons1h 47m of video
    1. Obtaining, accepting and continuing audit engagements 2 lessons 17m
      1. Obtaining engagements 10m
      2. Quality control 7m
    2. Risk assessment 7 lessons 58m
      1. Risk-based approach 11m
      2. Audit risk - part 1 12m
      3. Audit risk - part 2 7m
      4. Audit risk - part 3 6m
      5. Audit risk - part 4 7m
      6. Materiality 6m
      7. Analytical procedures 9m
    3. Audit planning 3 lessons 32m
      1. Planning an audit 11m
      2. Interim and final audits 10m
      3. Fraud and error 11m
  3. 03 C. Internal control 3 modules18 lessons2h 28m of video
    1. Internal control 6 lessons 54m
      1. Objectives of internal controls 4m
      2. Components of internal control - part 1 6m
      3. Components of internal control - part 2 19m
      4. Reliance on internal controls - part 1 7m
      5. Reliance on internal controls - part 2 10m
      6. Limitations of internal controls 8m
    2. Tests of controls 9 lessons 1h 10m
      1. Recap: internal controls 4m
      2. Objectives of testing 7m
      3. Approaches to testing 6m
      4. Transaction cycles - part 1 12m
      5. Transaction cycles - part 2 7m
      6. Transaction cycles - part 3 8m
      7. Transaction cycles - part 4 7m
      8. Transaction cycles - part 5 7m
      9. Reviewing results of testing 12m
    3. Internal audit 3 lessons 24m
      1. Role of internal audit 8m
      2. Need for internal audit 7m
      3. Scope of internal audit 9m
  4. 04 D. Audit evidence 9 modules23 lessons3h 45m of video
    1. Audit evidence and procedures 3 lessons 51m
      1. The need for evidence 12m
      2. Audit assertions 20m
      3. Audit procedures 19m
    2. Audit sampling and automated tools 2 lessons 19m
      1. The need for sampling - part 1 13m
      2. The need for sampling - part 2 6m
    3. The work of others and not-for-profits 2 lessons 26m
      1. Using the work of others 12m
      2. Reliance on internal audit 14m
    4. Auditing receivables 3 lessons 23m
      1. Recap 5m
      2. Audit procedures 12m
      3. Estimates 6m
    5. Auditing inventory 4 lessons 41m
      1. Recap 8m
      2. Audit procedures: quantity - part 1 14m
      3. Audit procedures: quantity - part 2 14m
      4. Audit procedures: valuation 5m
    6. Auditing payables and accruals 3 lessons 18m
      1. Recap of payables 6m
      2. Audit procedures 7m
      3. Payroll and other expenses 5m
    7. Auditing bank and cash 1 lesson 9m
      1. Auditing bank and cash 9m
    8. Auditing non-current assets 3 lessons 21m
      1. Non-current assets 6m
      2. Audit risks 4m
      3. Audit procedures 11m
    9. Auditing non-current liabilities, capital and director emoluments 2 lessons 17m
      1. Liabilities and provisions 11m
      2. Capital 6m
  5. 05 E. Review and reporting 2 modules5 lessons1h 6m of video
    1. Review and reporting 4 lessons 42m
      1. Overview 18m
      2. Going concern 11m
      3. Written representations 6m
      4. Misstatements 7m
    2. The independent auditor's report 1 lesson 24m
      1. The independent auditor's report 24m

Modern tuition

Expert video, with a tutor in every lesson.

Built and taught by people who have lectured this material for years, with an AI Tutor sitting inside each lesson to answer the question you have right now.

  • Experts Former Kaplan and BPP lecturers and academics from major UK universities.
  • AI Tutor Ask a question inside the lesson and get an answer grounded in that lesson.
  • Pick up where you left off Your progress is saved lesson by lesson, so you always come back to the right place.

ACCA Applied Skills

AA is one of the six Applied Skills papers. ACCA lets you sit them in whatever order suits you.

See all of Applied Skills →
  1. AA Audit and Assurance You are here
  2. FM Financial Management
  3. FR Financial Reporting
  4. LW Corporate and Business Law
  5. PM Performance Management
  6. TX Taxation

Personalised ACCA pack

AA is £149 on its own, or Applied Skills for £349.

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

Step 1 of 2

First, what have you already passed?

Tick what you've passed or been exempted from - we'll only show what's left.

Applied Knowledge
Applied Skills
Strategic Professional

Exempt from a whole level through your degree? Use Tick all on that level.

Questions

The things students ask before buying.

What does the AA course include?

Expert video lessons from qualified-accountant tutors across the AA syllabus, with an AI Tutor in every lesson and your progress saved as you go. £149 on its own, with lifetime access.

How is AA examined?

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

Does the course cover the whole AA syllabus?

Yes. The video lessons cover every section of the AA 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 Applied Skills level?

The Applied Skills pack is £349 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.

Ready for a clearer route to your AA exam?

Get through your exams.
Get on with your life.

Take AA on its own, or add it to the papers you have left.

Buy AA · £149