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.

4.9

Program rating

1,985+

Learners enrolled

70 hrs

Total duration

English,Hindi

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This program includes

Live, mentor-led classes Recognized certificate Placement support Hands-on projects Lifetime access

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Live, mentor-led classes
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Program overview

About this program

This Finance & Taxation program blends live, mentor-led sessions with hands-on projects and real-world case studies, so you build genuinely job-ready skills — not just theory. You'll learn from working industry experts, apply what you learn on practical assignments, and finish with a portfolio, a recognized certificate, and dedicated placement support to help you land the right role.

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

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

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

Hours

All level

Level

Globally trusted accreditations

Recognitions that power your profile

Trusted by leading accreditation bodies — so your certificate is respected by employers worldwide.

Learning outcomes

What you'll be able to do

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.

Curriculum

Structured modules that build real skills

16 modules · designed for progressive, hands-on learning.

What is Auditing?

Explain the purpose of auditing and its role in financial reporting.

2.00 hrs

Types of Audits and Stakeholders

Differentiate between types of audits and identify key stakeholders and their expectations.

2.00 hrs

The Audit Profession and Responsibilities

Describe the responsibilities and professional roles of auditors.

2.00 hrs

Professional Skepticism and Judgment

Apply concepts of professional skepticism and judgment in audit contexts.

2.00 hrs

Planning the Audit Engagement

Outline the steps involved in planning an audit engagement, including client acceptance and scoping.

2.00 hrs

Setting Materiality and Objectives

Determine materiality thresholds and set audit objectives that guide evidence collection.

2.00 hrs

Developing an Audit Strategy

Develop an audit strategy and allocate resources based on assessed risks.

2.00 hrs

Substantive Testing Techniques

Explain and select appropriate substantive testing techniques for financial statement assertions.

2.00 hrs

Workpaper Documentation and Evidence Recording

Prepare audit working papers that document procedures performed and evidence obtained.

2.00 hrs

Evaluating Findings and Conclusions

Assess audit findings and evaluate whether sufficient appropriate evidence supports conclusions.

2.00 hrs

Reporting and Communication with Management

Draft audit conclusions and communicate findings and recommendations to management and those charged with governance.

2.00 hrs

Regulatory Bodies and Requirements

Identify key regulatory bodies governing audits globally and their primary requirements.

2.00 hrs

Legal and Statutory Audit Obligations

Explain auditors' legal obligations and the impact of statutory requirements on audit practice.

2.00 hrs

International Auditing Standards (ISA) Basics

Summarize core ISAs and how they shape audit procedures and reporting.

2.00 hrs

IFAC Code of Ethics and Application

Interpret the IFAC Code of Ethics and apply it to typical audit scenarios.

2.00 hrs

Understanding Audit Risk and Components

Explain the components of audit risk and how they influence audit planning.

2.00 hrs

Identifying Inherent and Control Risks

Identify inherent and control risks across different business cycles and accounts.

2.00 hrs

Assessing Risk of Material Misstatement

Perform risk assessment procedures to evaluate the risk of material misstatement.

2.00 hrs

Risk Assessment Procedures and Techniques

Apply risk assessment techniques such as walkthroughs and inquiry to gather evidence on risks.

2.00 hrs

Linking Risk Assessment to Audit Procedures

Design audit procedures responsive to identified risks to obtain sufficient appropriate audit evidence.

2.00 hrs

Components of Internal Control

Describe the components of internal control frameworks such as COSO and their implications for auditors.

2.00 hrs

Design and Implementation Evaluation

Evaluate the design and implementation of internal controls within an organization.

2.00 hrs

Testing Controls and Evidence Gathering

Perform tests of controls and interpret results to assess control effectiveness.

2.00 hrs

Control Deficiencies and Remediation

Identify control deficiencies and recommend remediation actions to management.

2.00 hrs

Audit Evidence Types and Reliability

Classify types of audit evidence and assess their reliability and relevance.

2.00 hrs

Confirmation, Inspection and Observation

Use confirmation, inspection, and observation procedures to obtain audit evidence.

2.00 hrs

Electronic Evidence and Data Integrity

Address issues related to electronic evidence and ensure data integrity during audits.

2.00 hrs

Audit Sampling Methods

Apply statistical and non‑statistical sampling methods to select audit samples.

2.00 hrs

Analytical Procedures and Ratio Analysis

Use analytical procedures and ratio analysis to identify unexpected relationships and risks.

2.00 hrs

Types of Audit Opinions

Differentiate between unmodified, modified, and adverse opinions and when each is appropriate.

2.00 hrs

Reporting Emphasis and Disclosures

Prepare audit report paragraphs, including emphasis of matter and other‑matter paragraphs.

2.00 hrs

Ethical Principles and Independence

Explain core ethical principles and requirements for auditor independence.

2.00 hrs

Professional Conduct and Conflicts of Interest

Manage conflicts of interest and apply professional conduct rules in practice.

2.00 hrs

Fraud Considerations and Ethical Reporting

Recognize fraud indicators and understand ethical obligations in reporting suspected fraud.

2.00 hrs

Current Trends and Digital Auditing

Summarize current trends, including digital auditing technologies and data analytics.

0.50 hrs

Mock Exam and Review

Complete a timed mock exam and participate in review to consolidate knowledge and exam technique.

1.50 hrs

Your credential

The certificate you'll earn

Earn an industry-recognized certificate on successful completion of this program.

ACCA– Audit and Assurance (AA) certificate

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Reviews

What our learners say

Audit and Assurance preparation strengthened my knowledge of compliance and professional ethics. Structured revision helped a lot.

GKGurleen Kaur Brar

Learning how auditors evaluate financial statements improved my analytical confidence. AA sessions clarified professional standards.

TMTanvi Malhotra

ACCA Audit and Assurance helped me understand audit frameworks clearly. Learning risk assessment techniques improved my approach to case questions.

ABAarushi Bansal

Learning audit planning and substantive procedures strengthened my conceptual clarity. Practicing case-based questions helped me connect theory with application.

ABAarav Bhatia

AA preparation improved my ability to analyse audit scenarios logically. Understanding evidence gathering and reporting standards became much clearer.

DMDevansh Malhotra

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.

VKVivaan Khurana

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