Skip to main content

ACCA AA · Applied Skills

D. Audit evidence

Master how auditors gather and evaluate sufficient and appropriate evidence. You’ll examine evidence types, testing methods, and sampling techniques, all within the context of audit assertions and financial statement risk areas.

  • 23 lessons
  • 9 modules
  • 3.8h of video
Start the first lesson → About the ACCA AA course

The lessons

23 lessons, module by module.

Audit evidence and procedures

3 lessons
  1. 1 The need for evidence 12m
  2. 2 Audit assertions 20m
  3. 3 Audit procedures 19m

Audit sampling and automated tools

2 lessons
  1. 1 The need for sampling - part 1 13m
  2. 2 The need for sampling - part 2 6m

The work of others and not-for-profits

2 lessons
  1. 1 Using the work of others 12m
  2. 2 Reliance on internal audit 14m

Auditing receivables

3 lessons
  1. 1 Recap 5m
  2. 2 Audit procedures 12m
  3. 3 Estimates 6m

Auditing inventory

4 lessons
  1. 1 Recap 8m
  2. 2 Audit procedures: quantity - part 1 14m
  3. 3 Audit procedures: quantity - part 2 14m
  4. 4 Audit procedures: valuation 5m

Auditing payables and accruals

3 lessons
  1. 1 Recap of payables 6m
  2. 2 Audit procedures 7m
  3. 3 Payroll and other expenses 5m

Auditing bank and cash

1 lesson
  1. 1 Auditing bank and cash 9m

Auditing non-current assets

3 lessons
  1. 1 Non-current assets 6m
  2. 2 Audit risks 4m
  3. 3 Audit procedures 11m

Auditing non-current liabilities, capital and director emoluments

2 lessons
  1. 1 Liabilities and provisions 11m
  2. 2 Capital 6m

Questions

About D. Audit evidence.

What does the D. Audit evidence section cover?

Master how auditors gather and evaluate sufficient and appropriate evidence. You’ll examine evidence types, testing methods, and sampling techniques, all within the context of audit assertions and financial statement risk areas.

How much video is in this section?

D. Audit evidence has 23 video lessons, about 3.8 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Audit and Assurance exam?

Yes. The content in this section is assessed in the Audit and Assurance ACCA exam.

Ready to study ACCA AA?

Get through your exams.
Get on with your life.

The full ACCA AA course, every section and lesson, with lifetime access.

See ACCA AA pricing