ACCA AAA - Advanced Audit and Assurance (INT) eLearning - 12 Months Access
Master advanced audit and assurance and pass with confidence. Your ACCA AAA (INT) course from ExP provides a clear, structured and highly supportive learning experience - designed to help you apply ISA requirements, analyse complex audit scenarios and demonstrate strong professional judgement in the exam.
Your AAA (INT) course includes:
- Clear Tuition Videos – Expert explanations that cover the entire syllabus including audit risk, group audits, evidence, reporting, ethics, and key International Standards on Auditing
- Exam-Standard Practice – Tutorials featuring real exam-style questions to build strong analytical and application skills
- Motivation Support – A focused energiser and a dedicated webinar to keep you progressing towards exam day
- Official Kaplan eBooks – Study Text and Exam Kit eBooks for trusted, ACCA preparation
- Interactive Activities – Reinforce your understanding and highlight areas needing review
- CBE-Style Mock Exam – A full ACCA-format simulation that mirrors the real AAA exam environment
- Personalised Study Plan – Tailored to your schedule, pace and intended exam sitting
With ExP, you gain the clarity, structure and expert support you need to master advanced audit and assurance and pass AAA (INT) with confidence.
Everything you need to pass your AAA (INT) exam with ExP is included
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What You’ll Learn in ACCA Advanced Audit & Assurance (AAA) – International
The ACCA Advanced Audit & Assurance (AAA – INT) exam prepares you for senior audit and assurance roles by developing your ability to exercise professional judgement, evaluate complex audit scenarios, and deliver high-quality audit opinions. You’ll learn to analyse advanced risk, assess controls, apply ISA standards at a strategic level, and communicate with impact.
Building on AA, AAA mirrors the challenges faced by experienced auditors, managers, and engagement leaders in international audit environments.
Professional judgement, ethics, and scepticism
Strengthen your ability to make sound, ethical decisions in complex audit situations. You’ll explore ethical threats, independence issues, professional scepticism, and the auditor’s responsibility to maintain integrity and objectivity at senior level.
Advanced risk assessment and planning
Learn how to plan high-quality audits for complex entities. You’ll assess business risks, audit risks, fraud risks, group risks, and how they influence audit strategy, materiality, and significant audit areas.
Evaluating internal control systems
Gain expertise in analysing and testing complex internal control environments. You’ll assess system effectiveness, control deficiencies, IT controls, and how internal controls mitigate risk in modern, technology-driven organisations.
Audit evidence in complex environments
Develop strong evaluation skills when interpreting evidence from sophisticated audit procedures. You’ll analyse management estimates, fair values, provisions, financial instruments, related parties, and specialist valuations.
Group audits and component auditors
Learn how to plan and manage audits of group structures. You’ll examine consolidation risks, communication with component auditors, reliance on other audit teams, and how to form an opinion on group financial statements.
Auditor’s reports and modified opinions
Master the ability to form and justify audit opinions in challenging circumstances. You’ll explore going concern, material uncertainty, modified opinions, emphasis of matter, KAMs (key audit matters), and how reporting changes across scenarios.
Assurance engagements and other assignments
Study how international standards apply beyond statutory audits. You’ll explore reviews, agreed-upon procedures, prospective financial information, sustainability assurance, and non-financial reporting in line with ISAE standards.
Current issues and emerging technologies
Understand how developments such as AI, big data, data analytics, cybersecurity, and ESG reporting impact the audit profession.
You’ll also evaluate regulatory changes and global developments affecting multinational audits.
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