ACCA AAA - Advanced Audit and Assurance (INT) - Free 7 Day Preview
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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.