ACCA Study Support: Audit and Assurance (AA)

A Mai Studies study-support programme written for learners preparing for the ACCA Applied Skills paper Audit and Assurance. Every module contains original written notes with worked examples, a tutor-voice classroom transcript, a practical activity with a worked solution, a mock test with explained answers and a marked written assignment. Mai Studies is an independent provider: it is not ACCA, is not an ACCA Approved Learning Partner, and this programme carries no exam credit or exemption. The notes explain general auditing principles for study purposes; no standard or examiner material is reproduced.

10 weeks 60 guided hours Intermediate

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No account needed to buy. Pay with your card and we create your student account from the email you enter, with this programme ready inside it for twelve months.

ACCA Study Support: Audit and Assurance (AA) course artwork

What you will achieve

Explain the purpose of an audit and the concept of reasonable assurance
Apply the fundamental ethical principles and identify threats and safeguards
Plan an audit using materiality and a risk based approach
Evaluate internal controls and design tests of control
Design substantive procedures that meet specific financial statement assertions
Explain the forms of audit opinion and when each is appropriate

Entry guidance

— Understanding of financial statements is essential
— Some prior reporting study is helpful
— Around six study hours each week

Original Mai Studies learning material. This is a professional completion programme, not a regulated qualification or university accreditation.

Programme syllabus

6 applied modules

Assurance, audit and the expectation gap

What an audit is and is not, levels of assurance, and why misunderstanding the role causes disputes.

Professional ethics and acceptance

The fundamental principles, the five threats, safeguards, and deciding whether to accept an engagement.

Planning, materiality and risk

Understanding the entity, setting materiality, and identifying risks of material misstatement.

Internal control and tests of control

Control objectives in key cycles, documenting systems, testing controls and reporting deficiencies.

Audit evidence and substantive procedures

Assertions, sufficient appropriate evidence, sampling, and designing procedures for real balances.

Completion and the auditor report

Subsequent events, going concern, written representations, and choosing the right opinion.

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