AA introduces audit techniques and reporting. The paper prepares candidates for Startegic Buiness Leader (SBL)and Advanced Audit & Assurance (AAA).
The key syllabus areas are:
The AA exam is a 3 hour computer based exam. All questions are compulsory. Some questions will adopt a scenario/case study approach.
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.