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ACCA AA · Applied Skills

B. Planning and risk assessment

Understand the importance of planning in delivering effective audits. You’ll learn how to assess risk, set materiality thresholds, and develop strategies for collecting sufficient audit evidence - aligned with ISA requirements.

  • 12 lessons
  • 3 modules
  • 1.8h of video
Start the first lesson → About the ACCA AA course

The lessons

12 lessons, module by module.

Obtaining, accepting and continuing audit engagements

2 lessons
  1. 1 Obtaining engagements 10m
  2. 2 Quality control 7m

Risk assessment

7 lessons
  1. 1 Risk-based approach 11m
  2. 2 Audit risk - part 1 12m
  3. 3 Audit risk - part 2 7m
  4. 4 Audit risk - part 3 6m
  5. 5 Audit risk - part 4 7m
  6. 6 Materiality 6m
  7. 7 Analytical procedures 9m

Audit planning

3 lessons
  1. 1 Planning an audit 11m
  2. 2 Interim and final audits 10m
  3. 3 Fraud and error 11m

Questions

About B. Planning and risk assessment.

What does the B. Planning and risk assessment section cover?

Understand the importance of planning in delivering effective audits. You’ll learn how to assess risk, set materiality thresholds, and develop strategies for collecting sufficient audit evidence - aligned with ISA requirements.

How much video is in this section?

B. Planning and risk assessment has 12 video lessons, about 1.8 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.

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