ACCA AA
Audit and Assurance (INT)

The key syllabus areas are:

• Audit framework and regulation
• Planning and risk assessment
• Internal Control
• Audit evidence
• Review and Reporting

The AA exam is a 3 hour computer based exam.  All questions are compulsory. Some questions will adopt a scenario/case study approach. 

• Section A comprises three 10 mark case-based questions.  Each case has five objective test questions worth 2 marks each. 
• Section B comprises one 30 mark question and two 20 mark questions. 
• Section B will predominately examine one or more apsects of audit and assurance from planning and risk assessment, internal control or audit evidence, although topics from other syllabus areas may also be included.

The examiner recognises that many students have not been involved in a real audit but will continue to expect students to demonstrate their knowledge in application questions, rather than just rote learning material.