Advise

If you’re ACCA qualified you’re ACCA qualified – if you’re a good candidate for a job with an audit firm I don’t think they are going to be bothered which options you passed – they are going to train you in their own methodology in any case.

See here – if you aspire to having your own practice/being an audit partner – then if ACCA is a recognised qualification, you could always do AAA post-qualification (and claim CPD for it) https://opentuition.com/topic/acca-member-who-doesnt-pass-audit-p-paper-is-able-to-sign-on-audit-report

I would recommend you choose the options that best suit your current circumstances rather than trying to keep all options open.

@Chartac – please make new posts with appropriate subject lines rather than tag random questions onto existing posts.

You will find a list of IFRS Standards relevant to the AAA exam in Chapter 14. The “basic” ones that come up time and time again (and candidates still don’t understand the audit implications of them) are IASs 16/38 (similar), IASs 36/37 (dissimilar but issued at the same time because if you can’t provide for something, the “opposite side of the coin” might be that an asset is impaired) and IFRS 15 (because revenue recognition is always a significant risk (except in the simplest of scenarios).

No not only these – I was giving you the benefit of my experience in identifying those that are important and commonly examined – for a comprehensive list see Chapter 14.

If you look at M/J21 sample answers – for example – you will see mention of IAS 1, IAS 2, IAS 20, IAS 41 and IFRS 3. You could make a more comprehensive list of most commonly referenced IFRS Standard when you practice past questions.