ACCA AA

Free ACCA Audit and Assurance (AA) Online Course

Study on demand with free chapter notes, tutor lectures, flashcards and practice tests. Use this course alongside an up-to-date study text and revision kit for full exam preparation.

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Introduction to AA

Introduction to AA

Chapter 1
What is Assurance?
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Chapter 2
Corporate Governance
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Chapter 3
Auditors’ Rights, Appointment, Removal, Resignation and Regulation
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Chapter 4
Professional Ethics
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Chapter 5
The Auditor’s Report
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Chapter 6
Audit Opinions: Unmodified/Modified
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Chapter 7
The Stages of an Audit – Appointment
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Chapter 8
The Stages of an Audit – After Appointment
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Chapter 9
Audit Risk
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Chapter 10
Audit Evidence
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Chapter 11
Audit Sampling
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Chapter 12
Internal Control
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Chapter 13
Accounting Systems
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Chapter 14
Computer System Controls
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Chapter 15
Automated Tools and Techniques
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Chapter 16
The Final Audit – the Assertions Revisited
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Chapter 17
Trade Receivables
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Chapter 18
Trade Payables
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Chapter 19
Accruals and Prepayments
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Chapter 20
Inventory
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Chapter 21
Bank and Cash
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Chapter 22
Non-Current Assets
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Chapter 23
Using the Work of Others
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Chapter 24
Audit Documentation and Quality Management
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Chapter 25
Fraud, Laws and Regulations
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Chapter 26
Subsequent Events
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Chapter 27
Contingent Assets and Liabilities
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Chapter 28
Written Representations
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Chapter 29
The Auditor’s Report - Revisited
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Chapter 30
Employability and Technology Skills
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Revision & practice

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Introduction to AA

What is Assurance?

Corporate Governance

Auditors’ Rights, Appointment, Removal, Resignation and Regulation

Professional Ethics

The Auditor’s Report

Audit Opinions: Unmodified/Modified

The Stages of an Audit – Appointment

The Stages of an Audit – After Appointment

Audit Risk

Audit Evidence

Audit Sampling

Internal Control

Accounting Systems

Computer System Controls

Automated Tools and Techniques

The Final Audit – the Assertions Revisited

Trade Receivables

Trade Payables

Accruals and Prepayments

Inventory

Bank and Cash

Non-Current Assets

Using the Work of Others

Audit Documentation and Quality Management

Fraud, Laws and Regulations

Subsequent Events

Contingent Assets and Liabilities

Written Representations

The Auditor’s Report - Revisited

Employability and Technology Skills

Continue studying AA

Revision & practice

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Further reading