Advanced Audit and Assurance (AAA) essentials on one page

About Advanced Audit and Assurance (AAA)
Advanced Audit and Assurance (AAA) is designed to reflect the challenges auditors will face in their professional life. You will be required to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments. AAA exam questions will be based on IFRS Standards. Due to the accounting knowledge required for AAA, it is recommended that candidates should attempt and pass SBR prior to attempting AAA.
Students are advised to complete the Ethics and Professional Skills module (EPSM) before attempting AAA.

Overview of AAA

The illustration shows that the aim of the syllabus is to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

How to approach your studies

Advice from the examining team

  • To achieve a clear pass in AAA, candidates will require a thorough understanding of the relevant audit, assurance and financial reporting regulations covered in the syllabus, the ability to have an independent opinion, backed up by reasoned argument and an appreciation of commercial factors which influence practice management.
  • Do not rote-learn. Rather, show the ability to think logically and practically, reach an opinion, and demonstrate the application of technical issues to a realworld scenario.
  • Candidates should be ready to discuss a current issues topic in the context of the client scenario provided. 

Read more in the Examining team guidance.

ACCA Study Hub

The ACCA Study Hub is an exclusive digital platform providing free access to study materials, flashcards, short quizzes and practice questions.

Find out how the ACCA Study Hub helps you prepare for your exams.

CBE Practice Platform

  • Get familiar with the exam environment by doing past, practice and mock exams.
  • Self-mark your answers within the platform using marking guides and sample answers.

Access the CBE Practice Platform here

Link to support resources

Access the AAA syllabus, technical articles & topic explainer videos, mock & debrief videos, the compass planning tool and additional support resources here.

Subscribe to the official ACCA student YouTube channel for the latest videos to help you prepare for your exams.

About the exam

Exam format

AAA is a three-hour, 15-minute exam comprising two sections. All questions are compulsory.

  • Section A comprises a 50-mark case study question, broken down into several requirements.
  • Section B comprises two questions, each worth 25 marks.

Professional skills marks

There are a total of 20 professional skills marks available, in the areas below:

  1. Analysis & evaluation
  2. Commercial acumen
  3. Communication
  4. Scepticism

See more guidance on Professional Skills in AAA

Most frequently used verbs in the AAA exam

Evaluate – determine the scenario in the light of the arguments for & against, with evidence.

Explain – make an idea clear. Show logically how a concept is developed & give the reason for an event.

Discuss – consider and debate in detail about the pros & cons of an issue using arguments in favor or against.

Read this article for more about exam verbs.

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