ACCA AA - Audit and Assurance eLearning - 12 Months Access
Understand audit and assurance with clarity and pass with confidence. Your ACCA AA course from ExP gives you a structured, engaging and supportive learning experience - designed to help you master key audit principles, apply ISA requirements and perform strongly in your exam.
Your AA course includes:
- Clear Tuition Videos – Expert explanations that cover the entire syllabus including audit risk, internal controls, evidence, reporting and key ISA requirements
- Exam-Standard Practice – Tutorials featuring real exam-style questions to build strong application and analysis skills
- Motivation Support – A focused energiser and dedicated webinar to keep you progressing
- Official Kaplan eBooks – Study Text and Exam Kit eBooks for trusted, ACCA learning
- Interactive Activities – Reinforce your understanding and highlight areas needing review
- CBE-Style Mock Exam – A full ACCA-format simulation that mirrors the real AA exam environment
- Personalised Study Plan – Tailored to your schedule, pace and intended exam sitting
With ExP, you gain the clarity, structure and confidence you need to master audit and assurance and pass AA with success.
Everything you need to pass your AA exam with ExP is included
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What You’ll Learn in ACCA AA
The ACCA Audit & Assurance (AA) exam introduces you to the principles and practice of auditing, a vital part of the accountancy profession. It equips you with the knowledge, skills, and ethical grounding to understand how audits are planned, performed, and reported. By studying AA, you will learn how to:
- Understand the role of audit and assurance – why assurance matters, and how it builds trust in financial information.
- Apply auditing standards in practice – plan and perform audit procedures across key business areas.
- Evaluate internal controls and evidence – test systems, assess risks, and draw conclusions based on reliable audit evidence.
- Develop ethical and professional judgement – meet regulatory expectations and uphold independence, integrity, and objectivity.
- Prepare for future career progression – build the foundation for advanced audit studies and roles in external audit, internal audit, or risk management.
The audit and assurance framework
Learn the purpose of audit and other types of assurance engagements, why businesses and stakeholders rely on them, and how assurance adds value to the financial reporting process.
Professional ethics and regulation
Explore the ethical principles and professional standards that underpin high-quality audits. You’ll gain insight into independence, objectivity, integrity, and the role of international standards and regulatory frameworks in ensuring public trust.
Planning and risk assessment
Understand how auditors plan an engagement, assess business and audit risk, and design audit strategies that respond to the unique circumstances of each client. You’ll learn about materiality, internal controls, and how to evaluate the systems and processes within an organisation.
Internal control and evidence
Discover how auditors test and evaluate internal controls, and how weaknesses or deficiencies can affect the audit approach. You’ll also learn the different types of audit evidence, the techniques used to gather it, and how to assess its reliability.
Audit procedures
Develop practical knowledge of the procedures used across key areas of the financial statements, including revenue, purchases, payroll, cash, inventory, and non-current assets. You’ll see how auditors test for accuracy, completeness, valuation, and presentation.
Audit reporting
Study the form and content of the independent auditor’s report, how opinions are reached, and what happens when issues such as material misstatements or scope limitations arise. You’ll understand the impact of audit findings on the final report and the importance of clear communication.
Current issues and developments
Keep up to date with topical matters in auditing, such as the use of data analytics, technology in audit, and the increasing focus on sustainability and non-financial reporting.
