ACCA AA (F8) - Audit and Assurance

ACCA AA
Audit & Assurance
Complete Course With Tutor Support

✔ Syllabus topic videos - 42 hours

✔ Exam focused study notes

✔ Kit question videos - 44 hours

✔ Active tutor support over WhatsApp

✔ Quizzes for each chapter

✔ Bonus - Weekly live sessions

✔ ACCA exam questions & solutions

✔ Exam style mock exam

ACCA AA (F8) Exam Paper Overview

The ACCA Audit and Assurance (AA) paper is designed to develop a strong understanding of the principles and practices of external auditing. It focuses on equipping students with the knowledge required to carry out audit engagements effectively while maintaining professional ethics and skepticism. The ACCA AA syllabus emphasizes the role of auditors in providing assurance on financial statements and ensures candidates understand the regulatory framework, corporate governance, and the importance of audit quality in today’s business environment.

ACCA AA (F8) Exam Syllabus and Structure

The ACCA AA syllabus covers key areas such as audit framework and regulation, planning and risk assessment, internal control evaluation, audit evidence, and review and reporting. Students learn how to assess audit risks, design appropriate audit procedures, and gather sufficient and appropriate evidence. The syllabus also highlights the importance of professional ethics, auditor independence, and quality control, which are critical for building trust and credibility in financial reporting.

The ACCA AA exam is a computer-based exam divided into three sections. Section A consists of objective test questions that assess core concepts across the syllabus. Section B includes scenario-based objective questions requiring application of knowledge, while Section C contains constructed response questions that test students’ ability to analyze audit scenarios, identify risks, and recommend audit procedures. The exam assesses both theoretical understanding and practical application, making it essential for students to develop strong exam techniques.

To succeed in ACCA AA, students should focus on understanding audit concepts rather than memorizing content. Practicing past exam questions and examiner reports is crucial to grasp the exam style and common pitfalls. Emphasis should be placed on high-weight areas such as audit risk, internal controls, and substantive procedures. Developing clear, concise written answers and applying knowledge to real-life scenarios will significantly improve performance. Consistent revision, mock exams, and the use of ACCA-approved study resources are key strategies to achieving success in the Audit and Assurance paper.

Course Content

Demo Lessons
3 Lessons
- Attestation engagement, direct engagement and Internal Audit Function (15:19)
  Preview
- Audit Objective and Purpose (16:04)
  Preview
- Accountability & Stewardship, Elements of assurance engagement (15:56)
  Preview
ACCA AA (F8) Resources
7 Lessons
- Instructions to Follow Before Starting Your Course
  Start
- About Customized Study Planner (13:47)
  Preview
- Create your customized Study Planner
  Start
- Download The Mobile App For The Study Planner
  Start
- AA - Resources
  Start
- AA Standard Study Plan for June 2026 Attempt
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- AA Important Technical Articles
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Chapter 1 - Introduction to assurance
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- Read before you begin
  Start
- 1. Audit Objective and Purpose (16:04)
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- 2. Accountability & Stewardship, Elements of assurance engagement (15:56)
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- 3. Types of assurance and other assurance engagements and objectives (10:40)
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- 4. Attestation engagement, direct engagement and Internal Audit Function (15:19)
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- 5. True and Fair view, Reasonable assurance, materiality and Levels of assurance (19:19)
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- Complete Study Notes
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- Quiz - Introduction to Assurance
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Chapter 2 - Rules and regulation
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Statutory Audit, the scope and value (19:41)
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- 2. Duties of auditor (1:06)
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- 3. Duties, Rights, Remuneration and Appointment of auditors (17:26)
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- 4. Auditor-s skills and education and review, supervision and monitoring (20:10)
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- 5. Other areas (04:23)
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- 6. Quality Management - Practice question March/June 2024 (28:30)
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- Complete Study Notes
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- Quiz - Rules and Regulation
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Chapter 3 - Corporate governance
11 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Advantages of CCG, its purpose and objectives (13:35)
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- 2. Board's Composition, accountabiltiy, directors- remuneration (21:43)
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- 3. Roles and Functions of committees and Internal Audit Function (9:22)
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- 4. Kingfisher Co - Section A MCQs (20:19)
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- 5. Cameron Co - Section A MCQs
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- 6. Sistar Co - Section A MCQs
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- 7. ACCA - AA - Chapter 1 to 3 - Code of Corporate Governance - Section A MCQs
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- Quiz - Corporate Governance
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Assignment 1
2 Lessons
- AA - Assignment 1 - Code of Corporate governance
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- AA - Assignment 1 Answer
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Chapter 4 - Ethics and acceptance
14 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Introduction, independence, princciples of code of ethics (11:23)
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- 2. Threats and safeguards and types of threats (13:25)
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- 3. Types of threats (6:24)
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- 4. Confidentiality, conflict of interest, engagement letters & client continuance (18:19)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. Code of Ethics - Miranda Company (19:04)
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- 2. Code of Ethics - Tigger & Co (14:07)
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- 3. Code of ethics - Horti & Co (19:33)
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- 4. Code of ethics- Syncamore Co (22:43)
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- 5. Code of Ethics - Hurling & Peach Co - Section B (1:37:25)
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- 6. Code of Ethics - Foliage & NAB Co - Section A MCQs
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- Quiz - Ethics and Acceptance
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Assignment 2
2 Lessons
- AA Assignment 2 - Code of Ethics
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- AA Assignment 2 Answers
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Chapter 5 - Risk
15 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Learning objectives, audit risk and misstatements (14:53)
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- 2. Categories of misstatements, inherent, control and detection risk (15:58)
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- 3. Professional scepticism and Materiality (18:33)
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- 4. Materiality illustration & Performance materiality (5:35)
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- 5. Risk Assessment Procedures, Understanding the entity & its environment (13:14)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. Planning and Risk Assessment - Peach Co (35:33)
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- 2. Planning and Risk Assessment - Corley Appliances (46:47)
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- 3. Planning and Risk Assessment - Hart Co (41:18)
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- 4. Planning and Risk Assessment - Scarlet Co (36:51)
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- 5. Planning and Risk Assessment - Darjeeling Co (1:55:45)
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- 6. Planning & Risk Assessment - Mar June 2024 question (53:35)
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- Quiz - Risk
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Assignment 3
1 Lesson
- AA Assignment 3 - Audit Risk
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Chapter 6 - Planning
14 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Planning Process, Purpose of Planning, Audit Strategy and Plan (16:26)
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- 2. Audit Strategy and Plan, Interim and Final Audit and Fraud and Error (9:23)
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- 3. Internal Audit, Fraud and Auditors- Responsibilities for fraud (4:41)
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- 4. Response to assessed risk, Fraud, NOCLAR and Quality Control (15:52)
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- 5. Cold Reviews, types and forms of audit documentation (12:08)
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- 6. Planning & Risk Assessment - Lapis Co Question (1:49:08)
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- 7. Section A MCQs - Veryan Co (36:17)
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- 8. Section A MCQs - Flute Co
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- 9. Planning and Risk Assessment - Coronado & Co Question
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- 10. Knowledge based questions - Audit Risk
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- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- Quiz - Planning
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Chapter 7 - Evidence
12 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Audit Evidence, Sufficiency and Appropriateness, Assertions and Audit Procedures (21:29)
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- 2. Explanation of audit procedures and third party experts (18:56)
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- 3. Expert, Internal Audit and Audit Sampling (17:17)
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- 4. Misstatements, CAATs (10:47)
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- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 1. Walker Co (31:36)
  Start
- 2. Poppy Co (15:32)
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- 3. Eagle Co (18:43)
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- 5. Chester Co - Section A MCQs
  Start
- Quiz - Evidence
  Start
Chapter 8 - Systems and controls
17 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Systems and Controls, Contol Components, ITGs and App controls (11:53)
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- 2. Communicating deficiencies, business process cycle, ICQs and ICEQs (20:36)
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- 3. Non Current Assets Cycle (4:52)
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- 4. Payroll Cycle (2:45)
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- 5. Inventory Cycle (7:02)
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- 6. Cash and Bank Cycle (5:56)
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- 7. Knowledge based questions - Systems & Controls
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- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. Comet Publications (30:57)
  Start
- 2. Pomeranian Co - basics (22:48)
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- 3. Specimen Exam Question - Sales & Inventory Systems' integration (1:14:20)
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- 4. Lily Glass Window - Inventory Counting Systems - Section B (1:19:43)
  Start
- 5. Sandy & Co - Section A MCQs (50:49)
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- 6. Heraklion Co - Sales and Payroll Fraud (1:12:41)
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- Quiz - Systems & Controls
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Chapter 9 - Internal audit
8 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Internal Audit, Role and Difference between Internal and External Audit (8:04)
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- 2. Additional Roles, Qualities & Limitations of IA Function (9:50)
  Start
- 3. Value For Money, Operational Audit and Financial Audit (8:51)
  Start
- 4. Shroom Co - Section A MCQs (28:23)
  Start
- 5. Marigold & Co - Section A MCQs (32:44)
  Start
- Complete Study Notes
  Start
- Quiz - Internal Audit
  Start
Chapter 10 - Procedures
11 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Procedures, Directional Testing, Cash and Bank and Liabilities (13:30)
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- 2. Assets and Intangible Assets (8:07)
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- 3. Inventory Procedures (11:17)
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- 4. Other Areas - 1 (4:24)
  Start
- 5. Other Areas - 2 (6:05)
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- 6. Audit Evidence & Procedures - Airsoft Co (45:25)
  Start
- 7. Audit Evidence & Procedures - Goosbery Co (1:23:24)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- Quiz - Procedures
  Start
Chapter 11 - Completion and review
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Subsequent events (19:15)
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- 2. Going Concern (29:51)
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- 3. Overall Review, Evaluation of misstatements and written representations (23:34)
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- 4. Completion & Review - Spring Co (58:59)
  Start
- 5. Completion & Review - Autumn & Co (24:50)
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- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- Quiz - Completion & Review
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Chapter 12 - Reporting
13 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Basics of Audit Report, Emphasis of matter paragraph, other matter paragraph (31:44)
  Start
- 2. Types of opinions, material and pervasiveness and basis for opinions (16:54)
  Start
- 3. Key Audit Matters and Reporting to those charged with governance (13:21)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 1. Purffect Co (37:47)
  Start
- 2. Danube Co (37:47)
  Start
- 2. Danube Co (37:41)
  Start
- 3. Sagirattus Co (32:32)
  Start
- 4. Gandymede Co - June 2025 - Section A MCQs (37:46)
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- 5. ISA 560 - Subsequent events - MCQs & Scenario based questions
  Start
- Quiz - Reporting
  Start
Chapter 13 - Employability & Technology Skills
2 Lessons
- Employability & Technology Skills (16:11)
  Start
- Complete study notes
  Start
F8 - Additional Questions
1 Lesson
- F8 - Mixed Bank
  Start
Mixed MCQs Tests
3 Lessons
- F8 - Progress Test 1
  Start
- F8 - Progress Test 2
  Start
- F8 - Progress Test 3
  Start
Previous Live Session Recordings
1 Lesson
- 13. ACCA - F8 - AA - Chapter 8 - Internal Controls - Snowdon and Lily Window Glass - Inventory Count, Capex and Bank Systems (1:26:56)
  Start
Past Papers
20 Lessons
- AA Past Paper June 2022 Questions
  Start
- AA Past Paper June 2022 Answers
  Start
- AA Past Paper December 2022 Questions
  Start
- AA Past Paper December 2022 Answers
  Start
- AA Past Paper June 2023 Questions
  Start
- AA Past Paper June 2023 Answers
  Start
- AA Past Paper December 2023 Questions
  Start
- AA Past Paper December 2023 Answers
  Start
- AA Past Paper June 2024 Questions
  Start
- AA Past Paper June 2024 Answers
  Start
- AA Past Paper December 2024 Questions
  Start
- AA Past Paper December 2024 Answers
  Start
- AA Past Paper Mrach_June 2025 Questions
  Start
- AA Past Paper Mrach_June 2025 Answers
  Start
- AA Past Paper September_December 2025 Questions
  Start
- AA Past Paper September_December 2025 Answers
  Start
- AA Past Paper March/June 2025 Questions
  Start
- AA Past Paper March/June 2025 Answers
  Start
- AA Past Paper Sept/December 2025 Questions
  Start
- AA Past Paper Sept/December 2025 Answers
  Start
Exam Focused Notes (Knowledge and Application Techniques)
8 Lessons
- AA Examiner's Expectations - words of the examiner
  Start
- ACCA - AA - Exam Management and Success Drills
  Start
- Exam Technique Notes - Entire AA Syllabus
  Start
- Accounting Standards commonly examined in AA
  Start
- List of Knowledge Based Questions tested in Section B
  Start
- ACCA - AA Examiner Report - March/June 2025 (Full Version)
  Start
- ACCA - AA Examiner Report - March/June 2025 (Summary)
  Start
- ACCA - AA Examiner Report - Sep/Dec 2025
  Start
Recordings of Live Sessions - June 2026
4 Lessons
- 1. ACCA - AA - Chapter 1 to 3 - Code of Corporate Governance - Section B Questions
  Start
- 2. ACCA - AA - Chapter 4 - Code of Ethics - Pimento Co
  Start
- ACCA - AA - Chapter 5 & 6 - Audit Risk - Knight Electronics
  Start
- ACCA - AA - Chapter 5 & 6 - Planning & Risk Assessment - Dec 2025 Question
  Start

Course Pricing

ACCA AA (F8) - June 2026 Attempt

$150 USD

Complete Course With Tutor Support
- One time payment. Access starts today and expires on 12.06.2026
- Best for those who have busy work schedules
- Detailed video lectures on complete syllabus
- Video lectures for exam questions and solutions
- Detailed study notes
- Online quizzes
- Active tutor support on WhatsApp group
- Regular update on materials
- Weekly live sessions
- Weekly assignments and progress tests
- Final mock exam

Buy Now

ACCA AA (F8) - Sept 2026 Attempt

$170 USD

Complete Course With Tutor Support
- One time payment. Access starts today and expires on 12.09.2026
- Best for those who have busy work schedules
- Detailed video lectures on complete syllabus
- Video lectures for exam questions and solutions
- Detailed study notes
- Online quizzes
- Active tutor support on WhatsApp group
- Regular update on materials
- Weekly live sessions
- Weekly assignments and progress tests
- Final mock exam

Buy Now