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Hi,
Regarding the different variant of AAA, what are the exhaustive list of topic which are different or new AAA UK in comparison to AAA INT Variant?
Is there any document on ACCA Website or Opentuition which illustrate the comlete difference between the UK and INT variant of AAA?
Regards
RummanWelcome to my forum! The essential difference is that the INT syllabus includes “The Audit of Performance Information in the Public Sectors” – see Chapter 31 of our notes https://opentuition.com/acca/aaa/acca-advanced-audit-and-assurance-aaa-notes – whereas the UK syllabus includes “Auditing aspects of insolvency” – see Chapter 32 of our notes.
These syllabus areas are covered in Chapter 20 in the respective courses in ACCA’s Study Hub.
There are two syllabus areas where the detail differs, but it honestly makes no difference exam Qs or what will get credited in the answers – ethics and auditor’s report. THe FRC Ethical Standard is only examinable in the UK – this is covered in s.7 of Ch3 in ACCA’s Study Hub. It provides extra detail that might be included in answering an ethics-related Q in the UK exam – but I’ve never seen it to be so significant as to be the difference between a pass and a fail (and I should know as a former AAA examiner).
The differences to the “standard” wording in the auditor’s report are highlighted in s.3.3 of Ch13 of the Study Hub.
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