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Finance & Taxation

ACCA– Audit and Assurance (AA)

This course provides a comprehensive understanding of the principles and practices of audit and assurance, preparing you for the ACCA AA examination.

Exam-focused coverage of the AA syllabus, including audit principles, the audit process, audit evidence and reporting to prepare candidates for the ACCA AA examination. Practical skills development through worked examples, case studies and targeted practice questions covering planning, risk assessment, testing and documentation. In-depth treatment of regulatory frameworks and professional ethics (ISAs, legal responsibilities and professional skepticism) to apply assurance principles in real-world contexts.
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ACCA– Audit and Assurance (AA)
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Earn an industry-recognized credential and get access to mentor-led guidance throughout your learning journey.

4.9/5 Program Rating
1,985 Learners Enrolled
All level Level
70 hrs Total Duration
English,Hindi Language
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Program Overview

Experience a modern, outcome-driven curriculum

Built with industry mentors, this program blends immersive live sessions, simulation projects, and on-demand resources so you can master Mandarin Chinese with confidence.

The ACCA Audit and Assurance (AA) course covers key concepts in auditing and assurance services, including the audit process, the role of auditors, and regulatory frameworks. Designed for aspiring accountants and auditors, this course equips you with the necessary skills and knowledge to excel in the field.

Why learners love this program

Each element is crafted to accelerate fluency, cultural context, and career readiness.

  • Exam-focused coverage of the AA syllabus, including audit principles, the audit process, audit evidence and reporting to prepare candidates for the ACCA AA examination.
  • Practical skills development through worked examples, case studies and targeted practice questions covering planning, risk assessment, testing and documentation.
  • In-depth treatment of regulatory frameworks and professional ethics (ISAs, legal responsibilities and professional skepticism) to apply assurance principles in real-world contexts.
Lectures
35
Guided Hours
70 hrs.
Program Investment
USD 500
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Learning Outcomes

Unlock the capabilities that matter in real-world communication

Every module stacks practical language skills with cultural fluency, so you can speak confidently in professional, academic, and social settings.

Explain the purpose, scope and types of assurance engagements and the role of the auditor.
Apply the principles of professional ethics, independence and professional skepticism in audit engagements.
Interpret and apply the International Standards on Auditing (ISAs) relevant to audit planning, execution and reporting.
Plan and perform risk assessment procedures, identify and assess the risks of material misstatement, and design appropriate responses.
Evaluate entity-level and process-level internal controls and determine the extent of reliance on controls.
Design and perform substantive procedures, tests of controls and analytical procedures to obtain sufficient appropriate audit evidence.
Apply statistical and non-statistical sampling techniques for audit testing and draw valid conclusions from sample results.
Assess accounting estimates, related party transactions, revenue recognition and other significant areas of financial statements.
Consider subsequent events, going concern assessments and adjust audit procedures and reporting accordingly.
Prepare clear, accurate and compliant audit reports, including modification of opinion where necessary.
Understand the legal and regulatory framework affecting auditors, including corporate governance and anti-fraud responsibilities.
Use technology and data analytics tools to support audit planning, evidence gathering and evaluation of results.
Apply group audit concepts, including consolidation procedures and considerations for component auditors.
Develop exam-focused skills: interpreting scenario-based questions, time management, and constructing structured answers for the ACCA AA examination.
Certificate

Certificate You'll Receive

Earn an industry-recognized certificate upon successful completion of this course.

ACCA– Audit and Assurance (AA) — Course Certificate
Personalised guidance

Book a discovery call with our program specialists

Get tailored advice on learning paths, certification journeys, and industry opportunities before you enroll.

In a focused 20-minute consultation we map your current proficiency, clarify where you want to get to, and suggest the quickest route to fluency with milestones we can help you hit.

  • Understand the skill gaps holding you back and the modules that can close them in the next cohort.
  • Get a personalised cohort recommendation based on availability, trainer profile, and your weekly bandwidth.
  • Discover global project work and certification add-ons that enhance Mandarin credentials on your CV.

Reserve your slot

Share your details and we will connect within 24 hours to set up a personalised walkthrough.

Curriculum Architecture

Structured modules that build fluency session after session

Explore the complete roadmap—from foundational vocabulary to advanced professional expressions—crafted with practical immersion in mind.

What is Auditing?
Explain the purpose of auditing and its role in financial reporting.
  • https://docs.google.com/presentation/d/e/2PACX-1vT8kXAkoAUS3uBfgmQ_fb9Y9DmFKn_TYwDzATWjr5hdhkM_otlL2jGpjrsajTVZ3w/pubembed
2.00 hrs
Types of Audits and Stakeholders
Differentiate between types of audits and identify key stakeholders and their expectations.
  • https://docs.google.com/presentation/d/e/2PACX-1vQ2bzXQ10CjnfD0UXgBh6EP4J8Q9e3JcSzU7RB6F0k6bom2xjqtFBYAJK-rbFqcIQ/pubembed
2.00 hrs

The Audit Profession and Responsibilities
Describe the responsibilities and professional roles of auditors.
  • https://docs.google.com/presentation/d/e/2PACX-1vSrtqALboV9o-fB5-LincfkVg_Av6pNblYhqlFH3XknYp6L1WYvCk-ybDXNTgAxFQ/pubembed
2.00 hrs
Professional Skepticism and Judgment
Apply concepts of professional skepticism and judgment in audit contexts.
  • https://docs.google.com/presentation/d/e/2PACX-1vSjuK9P0lWVfAovRa8M1fzNinPmvqkwdpOeVE760EsfaT_SznzDWzUTzUUl5uWy5Q/pubembed
2.00 hrs

Planning the Audit Engagement
Outline the steps involved in planning an audit engagement, including client acceptance and scoping.
  • https://docs.google.com/presentation/d/e/2PACX-1vTipBp-byEJsayJqY_zkG69tBGPbqqmH38FpQd0Mg4StQHcax3hwO0NnJPCEcRwWQ/pubembed
2.00 hrs
Setting Materiality and Objectives
Determine materiality thresholds and set audit objectives that guide evidence collection.
  • https://docs.google.com/presentation/d/e/2PACX-1vSNaZNn4UewFaU4XjMFlKduxCqgy30dsDx3tN7BxorbqeqJhdMlDN-7gdGDIbp6GQ/pubembed
2.00 hrs
Developing an Audit Strategy
Develop an audit strategy and allocate resources based on assessed risks.
  • https://docs.google.com/presentation/d/e/2PACX-1vT1WVKraGuAqdOpOsL8-cQL24EwSVJhyGq5Ac3_4Nk3sBw3KlaMRCektSHUxKMGkw/pubembed
2.00 hrs

Substantive Testing Techniques
Explain and select appropriate substantive testing techniques for financial statement assertions.
  • https://docs.google.com/presentation/d/e/2PACX-1vSyYhlTtYbHTHsIpoyuO-MOS-rj0FNn_D0kNTzAvZwr_zsEX0DEsgdewJA3mfef-Q/pubembed
2.00 hrs
Workpaper Documentation and Evidence Recording
Prepare audit working papers that document procedures performed and evidence obtained.
  • https://docs.google.com/presentation/d/e/2PACX-1vS4Ji2VanRzJ4AzwMa-B2nrGiD_cXoUQCqClByGX7ACL4QCMlk0_RDBkrHOBMaVRA/pubembed
2.00 hrs

Evaluating Findings and Conclusions
Assess audit findings and evaluate whether sufficient appropriate evidence supports conclusions.
  • https://docs.google.com/presentation/d/e/2PACX-1vQn3mIuNnN3R5s271PiiMk2ea17hIDvePlxQKh1CpQZTrUFSYPtiuLoL05ZRLw-tg/pubembed
2.00 hrs
Reporting and Communication with Management
Draft audit conclusions and communicate findings and recommendations to management and those charged with governance.
  • https://docs.google.com/presentation/d/e/2PACX-1vQdQVonSkvWT68lpi624Z-Ll1m_qQMxa41-S0LIm6wNzBzYah2JVk6ruIdP8dHbwQ/pubembed
2.00 hrs

Regulatory Bodies and Requirements
Identify key regulatory bodies governing audits globally and their primary requirements.
  • https://docs.google.com/presentation/d/e/2PACX-1vQpPLlBv5KR3vbXuwDPD9AbxB84Ed-m3doz26yw8gt-kpD4yrYocECka1AHWDPsMw/pubembed
2.00 hrs
Legal and Statutory Audit Obligations
Explain auditors' legal obligations and the impact of statutory requirements on audit practice.
  • https://docs.google.com/presentation/d/e/2PACX-1vQw_I4b6CCZbC8JDUZJCYLfQIf87RhcYUUxpZ9t_pM3prSN4IuvIrvK2pTRled2ow/pubembed
2.00 hrs

International Auditing Standards (ISA) Basics
Summarize core ISAs and how they shape audit procedures and reporting.
  • https://docs.google.com/presentation/d/e/2PACX-1vSvAKEzwzgKDYsFIxbuMEaMUMK826GI3N7pitT3zTSMMUb4U0zZULoUOC6gHyTqFw/pubembed
2.00 hrs
IFAC Code of Ethics and Application
Interpret the IFAC Code of Ethics and apply it to typical audit scenarios.
  • https://docs.google.com/presentation/d/e/2PACX-1vQMpvmbEjxyZZMi_xCOm6hRUXAd9sQMMDR41kFyj_WmkxSyq1aBvZ6BdCQo4J31rA/pubembed
2.00 hrs

Understanding Audit Risk and Components
Explain the components of audit risk and how they influence audit planning.
  • https://docs.google.com/presentation/d/e/2PACX-1vQ7Z1mYWQtM2M63QYnXCyCfw2jaVPkB56xiOClExdj_rJ9A5z3k7HecgYWkudXlDA/pubembed
2.00 hrs
Identifying Inherent and Control Risks
Identify inherent and control risks across different business cycles and accounts.
  • https://docs.google.com/presentation/d/e/2PACX-1vTyA4-9X0cMShXHJc7eR7TSml9naIe50DhDirVdA82MA9gwM9KVqU5tZOnCudsJhQ/pubembed
2.00 hrs
Assessing Risk of Material Misstatement
Perform risk assessment procedures to evaluate the risk of material misstatement.
  • https://docs.google.com/presentation/d/e/2PACX-1vSzAnzNIVOKMVp_EHzGiGrVhHpks_E9LzMV7MUHxliBdxJckvooeDKCnxDJMfVbfw/pubembed
2.00 hrs

Risk Assessment Procedures and Techniques
Apply risk assessment techniques such as walkthroughs and inquiry to gather evidence on risks.
  • https://docs.google.com/presentation/d/e/2PACX-1vTXvCtx7rRULBUDHDuHsJSIDdUIMXAQHSeHHvrfLrHd4VjB6EVkNKJAhNgHdj0eHg/pubembed
2.00 hrs
Linking Risk Assessment to Audit Procedures
Design audit procedures responsive to identified risks to obtain sufficient appropriate audit evidence.
  • https://docs.google.com/presentation/d/e/2PACX-1vTVLsGnAd3PH-Mhp90ijyKZpDK0nEhFQfE8uO92NkrDFKLlM9tuKEbzYd8VrqmFOw/pubembed
2.00 hrs

Components of Internal Control
Describe the components of internal control frameworks such as COSO and their implications for auditors.
  • https://docs.google.com/presentation/d/e/2PACX-1vRCJbjmhLqknlcyfOAb1Np_ccTji-XJFx0vY3Z6Kz7Hok7_MFQtYizCF8akxlhSgw/pubembed
2.00 hrs
Design and Implementation Evaluation
Evaluate the design and implementation of internal controls within an organization.
  • https://docs.google.com/presentation/d/e/2PACX-1vRwZegX7-XpYFdxSag1Ukqw0GipRymeWssjUe-AqIvx1fwwmNTxmMOcW6BsFIy1qA/pubembed
2.00 hrs

Testing Controls and Evidence Gathering
Perform tests of controls and interpret results to assess control effectiveness.
  • https://docs.google.com/presentation/d/e/2PACX-1vTCjqF5rnRBmM-wit0SfeczkPJEh_8KykYuMgth1cfTf-SMzs2Gj7AOWdw52ilidw/pubembed
2.00 hrs
Control Deficiencies and Remediation
Identify control deficiencies and recommend remediation actions to management.
  • https://docs.google.com/presentation/d/e/2PACX-1vRq8fG7wdXPCmFStiwAdASbHSYk7Vi2bF-M8BKFbpDukHFj8bq3aKiNkgK-BpwAWw/pubembed
2.00 hrs

Audit Evidence Types and Reliability
Classify types of audit evidence and assess their reliability and relevance.
  • https://docs.google.com/presentation/d/e/2PACX-1vS-xbY9KUkd108YO_eqMb-nONqZXFDXRvAyaQm7RiS4T76etaci_UGS4XBfbs3xIg/pubembed
2.00 hrs
Confirmation, Inspection and Observation
Use confirmation, inspection, and observation procedures to obtain audit evidence.
  • https://docs.google.com/presentation/d/e/2PACX-1vQBKikSCWJ0oK3pZT0h-2AFfLM-aO0RJIVqeksAX3iXuK_u6cKuCJOy-biRww2M5w/pubembed
2.00 hrs
Electronic Evidence and Data Integrity
Address issues related to electronic evidence and ensure data integrity during audits.
  • https://docs.google.com/presentation/d/e/2PACX-1vRwDzExnynnWn_d_qamu7Seqy1Wqmb_MVZk8av1g6eFJL72M9TJyya4eLcQTylXag/pubembed
2.00 hrs

Audit Sampling Methods
Apply statistical and non‑statistical sampling methods to select audit samples.
  • https://docs.google.com/presentation/d/e/2PACX-1vSkG6epyw7-wI25GPd9uZWhIJnUIyx1S78YkpUPtJO-IyTjFxn5_LGqRjljyQGYpQ/pubembed
2.00 hrs
Analytical Procedures and Ratio Analysis
Use analytical procedures and ratio analysis to identify unexpected relationships and risks.
  • https://docs.google.com/presentation/d/e/2PACX-1vQQyAdxpzH4l9ajLQEoxrEWVPsnSeyVolyvGFg2FoYxj1VLDE1qj7buAs3jJS45sg/pubembed
2.00 hrs

Types of Audit Opinions
Differentiate between unmodified, modified, and adverse opinions and when each is appropriate.
  • https://docs.google.com/presentation/d/e/2PACX-1vRBuhdK96IakYev2WLqt-AP8TNlQKjnRdN6Von4-L7r3aYhkmKio84BRnPbPzYz8Q/pubembed
2.00 hrs
Reporting Emphasis and Disclosures
Prepare audit report paragraphs, including emphasis of matter and other‑matter paragraphs.
  • https://docs.google.com/presentation/d/e/2PACX-1vSgReT-NltgWEXHyxAfm-M6y2524Cb8Yf6RmQaokKDI1K7fBzrnLP7a3VgOZpRc2w/pubembed
2.00 hrs

Ethical Principles and Independence
Explain core ethical principles and requirements for auditor independence.
  • https://docs.google.com/presentation/d/e/2PACX-1vSuhGxQDuQ-JFGjsZzLmlkqgCQjH7hRqiGtWvti0_N2dZbvBuFUK8w-LPvLrVdoXw/pubembed
2.00 hrs
Professional Conduct and Conflicts of Interest
Manage conflicts of interest and apply professional conduct rules in practice.
  • https://docs.google.com/presentation/d/e/2PACX-1vSlMjoctiqmh7ibzYumYYR3X4GB4uwKMuSJtSwIJN2_OVQOnWMlQeQhqObEV4KOLw/pubembed
2.00 hrs
Fraud Considerations and Ethical Reporting
Recognize fraud indicators and understand ethical obligations in reporting suspected fraud.
  • https://docs.google.com/presentation/d/e/2PACX-1vSxzoOu6dMmb4T6D4glFHsbXyeoWenZh3qGJd4WFQ6tW9ETM7tpRGw-Vr3Qcc-OBw/pubembed
2.00 hrs

Current Trends and Digital Auditing
Summarize current trends, including digital auditing technologies and data analytics.
  • https://docs.google.com/presentation/d/e/2PACX-1vRF8mUboPHJ_vcv85b1sOcEEXhTcnZMd4opCF7fqFpUg3yXb8gowokrtlyV3z6p3Q/pubembed
0.50 hrs
Mock Exam and Review
Complete a timed mock exam and participate in review to consolidate knowledge and exam technique.
  • https://docs.google.com/presentation/d/e/2PACX-1vQV-CIhKZYN-G3JQZKnEazXq7d6VQkkRVLd3A9QU6FFf2_L4ztFe4yeLW4ZrYtbDA/pubembed
1.50 hrs
Upcoming Batches

Pick a schedule that fits your routine

We run multiple live cohorts so you can line up a batch with your goals, weekly bandwidth, and preferred mode of learning.

New cohorts are being planned

Share your interest and we will notify you as soon as the next batch opens.

Learner Voices

Stories from professionals who accelerated with SkillsBiz

Hear how learners leveraged mentor feedback, immersive projects, and certification support to reach their Mandarin goals.

G
Gurleen Kaur Brar
Audit and Assurance preparation strengthened my knowledge of compliance and professional ethics. Structured revision helped a lot.
T
Tanvi Malhotra
Learning how auditors evaluate financial statements improved my analytical confidence. AA sessions clarified professional standards.
A
Aarushi Bansal
ACCA Audit and Assurance helped me understand audit frameworks clearly. Learning risk assessment techniques improved my approach to case questions.
A
Aarav Bhatia
Learning audit planning and substantive procedures strengthened my conceptual clarity. Practicing case-based questions helped me connect theory with application.
D
Devansh Malhotra
AA preparation improved my ability to analyse audit scenarios logically. Understanding evidence gathering and reporting standards became much clearer.
V
Vivaan Khurana
ACCA Audit and Assurance helped me understand how audit procedures work in real business settings. Learning risk assessment and internal controls made the subject much more practical.
Frequently Asked Questions

Your questions, answered in one place

Everything you need to know before you commit—from certification timelines to support during the program.

The course lasts 70 hours.
The course is priced at INR 25,000.
This course is designed for intermediate learners with some background in accounting.
Yes, participants will receive a certificate of completion once they finish the course.
The course includes lecture notes, quizzes, and additional reading materials.
The course can be accessed online through our learning platform at any time.
A basic understanding of accounting principles is recommended.
Students can access instructor support via email and discussion forums.
Yes, we offer a 14-day refund policy if you are not satisfied with the course.
You can start the course as soon as you enroll.

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We are trusted by leading accreditation bodies, ensuring your certificate is respected by employers worldwide.

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Awards & Recognitions

Celebrated for excellence in outcome-driven education

Our pedagogy, learner outcomes, and mentor network have been acknowledged by industry councils and global education forums.

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