ACCA AAA - Advanced Audit and Assurance (UK) - Free 7 Day Preview
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- Video tutorials from both the tuition and practice stages — experience how our expert tutors explain key syllabus areas and real exam questions.
- Learning reinforcement exercises to check your understanding of core concepts.
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(Your free access lasts for 7 days from activation.)
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- Complete tuition and practice stage tutorials covering the entire syllabus in depth
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Everything you need to pass your AAA (UK) exam with ExP is included
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What You’ll Learn in ACCA Advanced Audit & Assurance (AAA) – UK
The ACCA Advanced Audit & Assurance (AAA – UK) exam prepares you for senior audit responsibilities within the UK regulatory framework. While the core international concepts remain, this variant focuses on UK auditing standards, UK corporate governance rules, and UK regulatory and reporting requirements, as expected of auditors practising in the UK.
This paper builds on AA and prepares you for audit manager and engagement leader roles within UK audit firms.
Ethics, professional judgement, and scepticism
Understand the ethical principles underpinning UK audit work. You’ll examine the UK FRC Ethical Standard, independence requirements, professional scepticism, and how to apply the ethical framework in high-risk audit scenarios.
Advanced UK audit planning and risk analysis
Learn to identify and assess audit risks within the UK reporting environment. You’ll examine business risks, fraud risk factors, regulatory risks, and how these influence audit strategy and materiality decisions under UK standards.
UK internal control and governance requirements
Explore UK corporate governance frameworks, including the UK Corporate Governance Code, the role of audit committees, internal control expectations, and governance responsibilities of boards and auditors.
Complex audit evidence and UK-specific considerations
Evaluate evidence for difficult audit areas, including management bias, UK reporting estimates, financial instruments, revenue, and provisions. You’ll also assess how UK regulatory expectations shape evidence gathering and documentation.
Group audits in the UK environment
Develop expertise in auditing group structures under UK regulations. You’ll explore group risk, component auditors, UK communication requirements, reliance issues, and how to form an opinion on consolidated financial statements.
UK auditor’s reports and opinions
Learn to draft and evaluate UK-style audit reports. You’ll cover:
• UK wording of modified opinions
• Key Audit Matters
• Going concern disclosures under UK rules
• Reporting to regulators and those charged with governance
• Reporting on other information (UK-specific requirements)
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