Do we have to learn and write a whole report

Short answer – NO – you will not be asked to draft an entire auditor’s report (that would be many pages), not even paragraphs. You should, however, know what all the paragraphs are, their purpose, etc. Our notes are particularly good on this subject.

You should read the section “approach to examining” in the syllabus https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/syllabus-study-guide.html it is clear what you should expect in Section B – and you will see this in all the exams in CBE practice platform.

Please use the tutor forum https://opentuition.com/forum/ask-acca-tutor-forums/ask-the-tutor-acca-audit-and-assurance-aa-exams if you want a tutor resource rather than a student response.