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Mai Studies Original · Accounting & Finance

ICAEW ACA Study Support: Assurance

A complete Mai Studies study-support programme written for learners preparing for ICAEW ACA Certificate Level study. Each module contains original written notes, 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 ICAEW, it is not an ICAEW Partner in Learning, and this programme carries no exam credit, accreditation or exemption.

10 weeks 60 guided hours Foundation
Join membership to study

Included with Mai Studies membership at no extra cost. Fee waivers are available through scholarships and open access.

ICAEW ACA Study Support: Assurance course artwork

What you will achieve

  • Explain the core principles covered at ICAEW Certificate Level
  • Apply the techniques to structured practice questions
  • Interpret results and explain them in professional language
  • Prepare for timed multiple choice assessment
  • Work to a professional ethical standard

Entry guidance

  • — No prior study required
  • — Comfortable reading business English
  • — 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

8 applied modules

Lessons
8
Assessed tasks
8
Practice questions
120
Timed mock papers
2
01

The concept and purpose of assurance

This module explains what assurance is, the levels of assurance available, and why users value an independent opinion.

1 lesson · 15 practice questions · 1 assessed task

  1. 1. The concept and purpose of assurance35 min study · 3 learning objectives · practical activity

    Written notes, tutor transcript and a practical activity covering what assurance is, the levels of assurance available, and why users value an independent opinion.

  • The concept and purpose of assurance: written assignment — marked out of 100, pass at 80%
02

The assurance engagement process

This module explains how an engagement moves from acceptance and planning through fieldwork to reporting.

1 lesson · 15 practice questions · 1 assessed task

  1. 1. The assurance engagement process37 min study · 3 learning objectives · practical activity

    Written notes, tutor transcript and a practical activity covering how an engagement moves from acceptance and planning through fieldwork to reporting.

  • The assurance engagement process: written assignment — marked out of 100, pass at 80%
03

Professional ethics and independence

This module explains the five fundamental principles, the threats to them and the safeguards that protect objectivity.

1 lesson · 15 practice questions · 1 assessed task

  1. 1. Professional ethics and independence39 min study · 3 learning objectives · practical activity

    Written notes, tutor transcript and a practical activity covering the five fundamental principles, the threats to them and the safeguards that protect objectivity.

  • Professional ethics and independence: written assignment — marked out of 100, pass at 80%
04

Risk assessment and materiality

This module explains how risk of material misstatement is assessed and how materiality shapes the work performed.

1 lesson · 15 practice questions · 1 assessed task

  1. 1. Risk assessment and materiality37 min study · 3 learning objectives · practical activity

    Written notes, tutor transcript and a practical activity covering how risk of material misstatement is assessed and how materiality shapes the work performed.

  • Risk assessment and materiality: written assignment — marked out of 100, pass at 80%
05

Internal control systems

This module explains the components of an internal control system and the difference between design and operating effectiveness.

1 lesson · 15 practice questions · 1 assessed task

  1. 1. Internal control systems38 min study · 3 learning objectives · practical activity

    Written notes, tutor transcript and a practical activity covering the components of an internal control system and the difference between design and operating effectiveness.

  • Internal control systems: written assignment — marked out of 100, pass at 80%
06

Gathering sufficient appropriate evidence

This module explains the qualities that make evidence sufficient and appropriate, and the procedures used to obtain it.

1 lesson · 15 practice questions · 1 assessed task

  1. 1. Gathering sufficient appropriate evidence35 min study · 3 learning objectives · practical activity

    Written notes, tutor transcript and a practical activity covering the qualities that make evidence sufficient and appropriate, and the procedures used to obtain it.

  • Gathering sufficient appropriate evidence: written assignment — marked out of 100, pass at 80%
07

Sampling, documentation and working papers

This module explains how samples are selected, how conclusions are extrapolated and why documentation must stand alone.

1 lesson · 15 practice questions · 1 assessed task

  1. 1. Sampling, documentation and working papers37 min study · 3 learning objectives · practical activity

    Written notes, tutor transcript and a practical activity covering how samples are selected, how conclusions are extrapolated and why documentation must stand alone.

  • Sampling, documentation and working papers: written assignment — marked out of 100, pass at 80%
08

Completion, review and the assurance report

This module explains how findings are evaluated, how misstatements are aggregated and how opinions are modified.

1 lesson · 15 practice questions · 1 assessed task

  1. 1. Completion, review and the assurance report38 min study · 3 learning objectives · practical activity

    Written notes, tutor transcript and a practical activity covering how findings are evaluated, how misstatements are aggregated and how opinions are modified.

  • Completion, review and the assurance report: written assignment — marked out of 100, pass at 80%

Timed mock papers

  • ICAEW ACA Study Support: Assurance: timed mock paper 1 — 180 minutes, 50 objective questions plus written and computational tasks
  • ICAEW ACA Study Support: Assurance: timed mock paper 2 — 180 minutes, 50 objective questions plus written and computational tasks

Lesson pages, assessed tasks and mock papers open the moment you join this programme. Teaching material is studied online; the notes you write are yours to download.

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