Audit and Assurance AA Lectures

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Start with the Introduction to the ACCA Audit and Assurance (AA) Exam

AUDIT FRAMEWORK AND REGULATION

Chapter 1

What is Assurance? [15m]

Chapter 2

Corporate Governance [26m]

Chapter 3

Auditors’ Rights, Appointment, Removal, Resignation and Regulation [12m]

Chapter 4

Professional Ethics [35m]

THE INDEPENDENT AUDITOR’S REPORT

Chapter 5

The Auditor’s Report [26m]

Chapter 6

Audit Opinions: Unmodified/Modified [17m]

PLANNING AND RISK ASSESSMENT (I)

Chapter 7

The Stages of an Audit – Appointment [20m]

Chapter 8

The Stages of an Audit – After Appointment [23m]

Chapter 9

Audit Risk [25m]

AUDIT EVIDENCE (I)

Chapter 10

Audit Evidence [44m]

Chapter 11

Audit Sampling [22m]

INTERNAL CONTROL

Chapter 12

Internal Control [36m]

Chapter 13

Accounting Systems [41m]

Chapter 14

Computer System Controls [30m]

Chapter 15

Automated Tools and Techniques [10m]

AUDIT EVIDENCE (II)

Chapter 16

The Final Audit – the Assertions Revisited [11m]

Chapter 17

Trade Receivables [20m]

Chapter 18

Trade Payables [6m]

Chapter 19

Accruals and Prepayments [5m]

Chapter 20

Inventory [24m]

Chapter 21

Bank and Cash [3m]

Chapter 22

Non-Current Assets [8m]

Chapter 23

Using the work of others [12m]

PLANNING AND RISK ASSESSMENT (II)

Chapter 24

Audit Documentation and Quality Management [24m]

Chapter 25

Fraud, Laws and Regulations [15m]

REVIEW AND REPORTING

Chapter 26

Subsequent events [8m]

Chapter 27

Contingent Assets and Liabilities [8m]

Chapter 28

Written Representations [8m]

Chapter 29

The Audit Report – Revisited [9m]

EMPLOYABILITY AND TECHNOLOGY SKILLS >

See also: ACCA AA Revision videos