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AA

What is Assurance? - ACCA Audit and Assurance (AA)

VIVA Subject Guide
YouTube video

170 Comments

  1. Justalostduck
    Are the lectures still ok for the preparation of 2026 September exam session?
  2. mrjonbainModerator
    Yes, they are suitable for September 2026 exam session.
  3. Aman Gautam
    Are the videos valid for June 2026 attempt?
  4. Ajay
    Yes
  5. Liliya
    I would like to say a massive thank you for lectures- absolutely god sent! So well presented and structured. I have passed AA with just listenning to lectures non stop. Did not do much practising apart from Kaplan TYU after each chapter but stilll got 58%.
  6. KimTutor
    Congratulations! Maybe I will see you on the AAA Ask the Tutor forum soon!
  7. KimTutor
    Yes - and June 2026
  8. Gaddi
    Can this lectures and lectures note in AA be used for the exam for March 2026. Thank you
  9. Toju
    Can this lectures and lectures note in AA be used for September 2025 Diet?
  10. mrjonbainModerator
    Yes, please see the following link-

    https://opentuition.com/topic/september-2025-exam/

    Hope this helps.
  11. Toju
    thanks for your quick response.
  12. Yin Siang
    Hi, does this also apply to AA paper in Malaysia?
  13. KimTutor
    There is only one global AA exam
  14. MARIAL JOSEPH
    Hello,
    can I use these lecture videos for Sept 2025 exams?
  15. mrjonbainModerator
    I would think you could given the very minor changes to the syllabus. However I would recommend you ask on the ask the tutor forum.
  16. mrjonbainModerator
    https://opentuition.com/forum/ask-acca-tutor-forums/ask-the-tutor-acca-audit-and-assurance-aa-exams/

    Hope this helps.
  17. Dhurga
    Are the ACCA lecture notes are updated as per 2025 syllabus changes??
  18. KimTutor
    Yes
  19. Zabihullah
    Hello I just register today I am planning for the March exam these lectures are updated? these lectures are uploaded six years ago?
  20. KimTutor
    Some were first uploaded six years ago BUT have been updated since according to changes in the syllabus/exam docs
  21. Karissa
    I'm also taking march exams, want a study partner?
  22. KimTutor
    These "comment" spaces are for comments on the lectures. To engage with fellow students please use the student forum https://opentuition.com/forum/acca-forums/acca-aa-audit-and-assurance-forums - for enquiries of a tutor please use the tutor forum https://opentuition.com/forum/ask-acca-tutor-forums/ask-the-tutor-acca-audit-and-assurance-aa-exams
  23. Josan
    I would like a study partner hmu on ig josanphill_
  24. Alexandra
    Has anyone ever passed their exams using the Opentuition notes instead a Kaplan/BBP study text?
  25. KimTutor
    This space is for "comment" (on the lecture) - if you wish to engage with other students, please use this forum https://opentuition.com/forum/acca-forums/acca-aa-audit-and-assurance-forums

    For any technical questions about AA, you are invited to use the tutor forum https://opentuition.com/forum/ask-acca-tutor-forums/ask-the-tutor-acca-audit-and-assurance-aa-exams
  26. kaveen
    May I please know if these lectures are still relevant for Exams in 2024-25?
  27. KimTutor
    Yes - and this question has already been answered - see comments below
  28. Innocent
    Hi sir, thank you very much for the time you put in preparing these lectures, not only for AA but other modules as well, today I cleared my last skills exam and passed with 65% (AA) and I have passed greatly in my prior modules(FM 70% and FA 82% as highest marks) as well all because of you guys, am really greatful for the work you are doing, Thank you once again
  29. Aditya
    Great explanation
  30. lakshmi
    HI CAN I STUDY USING THESE LECTURE NOTES FOR SEPTEMBER 2023 AA EXAM. ALSO IS IT UPDATED for the sep 2023 exam
  31. Hummed
    Yes you can
  32. Thulani
    Can I use these lecture notes for the September 2024 exams
  33. KimTutor
    Yes
  34. lakshmi
    HI CAN I STUDY USING THESE LECTURE NOTES FOR SEPTEMBER 2023 AA EXAM. ALSO IS IT UPDATED ?
  35. Mustapha Abdullahi
    What is the difference and the relationship between Auditing and assurance service
  36. KimTutor
    Please ask technical questions on the tutor forum https://opentuition.com/forum/ask-acca-tutor-forums/ask-the-tutor-acca-audit-and-assurance-aa-exams - "comment" is for comment only.
  37. Ephraim
    Good lecture, Am from zambia studying at CBU. Is the syllabus presented in these lectures compatible (same) with the syllabus in our country for an academic qualification?
  38. KimTutor
    You will find the ACCA's AA syllabus here https://www.accaglobal.com/ca/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/syllabus-study-guide.html if you want to make a comparison
  39. jijo
    Are all the lectures up to date with the latest syllabus?
  40. KimTutor
    Yes - please use the FORUM to ask Qs - this space is for comment
  41. nikkyrykiel
    Hi!

    Could you please explain why "responsible party" (elements of ass. engagement) is responsible for the assertions?

    Thank you!
  42. KimTutor
    Please can you use the ask the tutor forum for technical questions. This space is just for comment. In short, because that is the meaning of responsible person .... they are responsible for whatever it is that needs assurance.
  43. xylete
    Is the OECD and Corporate Governance the same thing?
  44. KimTutor
    No - the OECD is an organisation www.oecd.org - the G20/OECD Principles of Corporate Governance is just one of the thousands of its publications. The UK Code of Corporate Governance is one of many national codes - others can be found here https://ecgi.global/content/codes
    Only the UK Code is examinable in ACCA as an illustration. Please remember to ask questions on the forum - here is just for leaving a comment.
  45. guan
    Mr. Kim Smith in light of the new syllabus for September 2021 to June 2022 there was a new Section F included in which is on employability and technology skills will this be included in the lectures?

    Link to the latest ACCA syllabus - https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/syllabus-study-guide.html#
  46. KimTutor
    @guanyu - please use the ask the tutor forum for future queries - these spaces are for comments. Updated notes will be published next week - see last chapter re employability and technology skills. These skills are demonstrated using past questions in the CBE Platform https://opentuition.com/acca/aa/acca-aa-revision-lectures
  47. Adesemoye sola
    Please can I use just your notes, lectures and bpp exam question To pass this exam?
  48. KimTutor
    Why not try and see how you get on? Certainly many students do not find it necessary to refer to a study text as well. Remember to use the practice questions at the end of each chapter and plan to sit at least one mock exam which you should find in an up-to-date revision kit. You must also refer to ACCA's resources for CBE preparation which you will find here https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8.html

    Please use the appropriate forum to ask further questions (see below) - comments should be left here that relate to this lecture.
  49. AdamFariz
    Hi,
    I need your opinion. I wanted to attend 2 papers for March 2020 exam. Audit and Assurance (F8) and Taxation (F6). Please advise.

    Thanks
  50. KimTutor
    Comments here should be on the lectures - please use the appropriate forum:

    If you want to ask a fellow student: https://opentuition.com/forum/acca-forums/
    If you want to ask a tutor: https://opentuition.com/forum/ask-acca-tutor-forums/
  51. MMA
    Sir, If I have given the first five papers of ACCA, can I give my audit paper ( F8) before F6,F7? Will I face any problem ? Is F8 related to F6 or F7 in any way?
  52. Said
    The AA(F8) is more related to F4 paper, so I don't think you will get in issues in passing F8 before doing F6 and F7.
  53. Chandni
    when will notes be updated for march 2020 exam
  54. KimTutor
    They don't need updating - the syllabus is September 2019-June 2020. The referencing of "S/D19" will be changed to "M/J20" - that is all.
  55. KimTutor
    Yes the materials are kept relevant to the exam
  56. Tipu
    Has the syllabus changed for the session 19-20 and If yes where can I find the changes
  57. KimTutor
    See the last page of the syllabus and study guide as published on ACCA's www https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8.html
  58. KimTutor
    VIDEOS cannot be downloaded
  59. brawndon
    please how can i download these videos?
  60. KimTutor
    You have to go by the titles of the chapters. In broad terms:
    1-4 = A
    7-9 and 24-25 = B
    12-15 = C
    10-11 and 16-23 = D
    5-6 and 26-29 = E
  61. yusuflakhi
    Thank you for confirming this.
  62. brawndon
    please how can one download these video lectures?
  63. yusuflakhi
    Hi,

    Is there any way of knowing which lectures relate to which areas of the syllabus? for example which lectures are for area a which ones for area b etc?

    Thank you
  64. KimTutor
    CORRECTION - I meant to write MOSTLY yes – but do see the post here https://opentuition.com/topic/exam-in-september-2019/ about the changes.
  65. KimTutor
    Yes - see the post here https://opentuition.com/topic/exam-in-september-2019/
  66. Chernor
    Hello,

    Is this AA lecture note applicable for the September 2019 exams?

    Thnx
  67. jn45s
    Hi,

    At the end of the chapter in the notes, it says when you have finished this chapter you should attempt the AA online MCQ tests.

    I can't find the mcq tests, at least not to ones which are related to chapter 1.

    The links just directs me here - https://opentuition.com/acca/aa/ Are they definitely here or have they been removed?

    Many thanks,

    Jake
  68. dan9o7
    https://opentuition.com/acca/aa/aa-practice-questions/

    Here you go. This should help.
  69. ikhlaas46
    Hello
    Is this lecture aplicable for the June 2019 exam?
    Thanks
  70. KimTutor
    Yes
  71. hiba
    sir, what about september 2019?
  72. Syanthna
    Hi Sir,
    I have a small query regarding answer presentation. Do we have to refer the ISA with section number for definitions and meaning?
  73. KimTutor
    No - please see here https://opentuition.com/topic/citing-isa-in-the-exam/

    Please remember if you have a question, rather than a comment, to use the appropriate forum. (The forums are regularly monitored, comments are not.)
  74. Allwell B Joseph
    hello

    please what are roles of the IESBA
  75. Allwell B Joseph
    ARE THEY THE SAME FOR IESBA code

    i was reading a past paper and i am confused
  76. KimTutor
    The IESBA is one of the standard-setting body of IFAC. It sets international ethical standards. The IESBA Code is the compilation of the ethical standards.
  77. Hamza
    what is meant by an unqualified opinion?
  78. KimTutor
    You will come across this as a technical term in audit and assurance in Chapter 5.

    In non-technical terms, if you were to ask me "what is your opinion on such-and-such a movie" - I might reply "oh I thought it was really good" or "I thought it was good except for that bit when such-and-such happened".

    My first response can be described as unqualified - I have an opinion - it is really good and I do not express any reservations. My second response can be described as qualified - you would understand that in some respect I did not consider it all to be really good.
  79. kengarrettTutor
    Should be working fine. Try again tomorrow.
  80. sunny20
    Hi Ken,
    Does Review engagement always gives limited assurance?

    Many thanks in advance
  81. kengarrettTutor
    I don't know if it has to be always limited assurance as it depends in the engagement contract, but in my experience preyyt much almost always.
  82. zahidnc
    hi....im using open tuition first time...plz guide will the material provided (lectures and notes)here be enough to pass exam or some other material is required for support....
  83. Gertrude
    Good day Sir,

    Thanks for the wonderful lectures, I have been using open tuition lectures and resources since F1. I wanted to ask if I am allowed to download the lectures on youtube from the chapter links given from the open tuition site.

    Kind regards
  84. kengarrettTutor
    Thank you for your query.

    The lectures are not to be downloaded - they should only be watched online as that is the only way that we can keep the website free of charge. When users occasionally click on ads that generates a small amount of revenue for us. If lectures are watched off-line, no revenue can be generated and we will have to cease business.

    Thanks.
  85. Gertrude
    Thanks, noted.
  86. mwahab
    Hi
    Please advise if these materials and lecture is applicable to September 2018 exams?

    Thanks
  87. kengarrettTutor
    Yes. All fine
  88. mwahab
    Thanks much
  89. sixers72001
    Hi are lectures and notes applicable for exams in june 2018? Thanks!
  90. kengarrettTutor
    Read the previous comment and reply.
  91. sasshawna
    Hello, has there been any changes from last year July to now 2018.. I went to school then and have course notes. I want to know if it can be used for June 2018 exam?
  92. sajjad
    sir these notes applicable for march 2018?
  93. kengarrettTutor
    Yes. No change to the syllabus and there will be no change to the notes - except to relabel them March 2018.
  94. peterpaps
    Hi, Can you please confirm whether the study material are applicable for the CBE for December 2017? Should we just study/revise as normal, and just become familiar with the CBE setup? or do we need to tailor our revision for the CBE's new format?
  95. kengarrettTutor
    The paper-based and CBE exams are equivalent. Therefor, just study/revise as normal but become familiar with the CBE question styles and interface.
  96. sakonda2001
    Can I register for F8 and F9 exam before paying my exemption fees?
  97. mohammed
    Sir
    Can i do F8 before doing f7?
  98. Kartik
    Yes you can, all ACCA papers in the foundation (F) level can be written in any order.
  99. paisndu
    Sir

    Can i Do F9 exam with P1 & P2?
  100. Tyler
    Hello Sir,

    why are the slides in the video lecture different from the one in the notes? Which one should we use/study? Or should we use both? Thanks
  101. sansaf
    hi I will be doing my f8 exam in march 2017 will these notes and lectures still be relevant?
    thanks
  102. kengarrettTutor
    Yes
  103. sharmapurnima
    Are these lectures fine for sept 2017 attempt?
  104. kengarrettTutor
    Yes.
  105. titiladunayo
    I will be sitting for the December 2016 exam, the materials I have expires June 2016. I just want to know if it's still relevant or not?
  106. noorarzu
    hii sir,sir i am sitting for f8 december 2016 exam.the lectures and notes which currently i am focusing on,will be valid till dec 2016 exam or will there be any changes?
  107. Ernest
    Thank you open tuition lecturers and the entire team for your wonderful works. I do self study of ACCA due to limited resources and time constrains. So I use BPP notes and open tuition lectures. Even with this, I was able by the grace of God to win ACCA prize as the Best Auditing and Assurance student in my country Ghana for the March sitting. Thank you all. You are doing wonderfully well!!!
  108. kengarrettTutor
    Many congratulations to you for your excellent result.

    Thanks for your thanks.
  109. Ernest
    Thank you also for your excellent lectures especially pointing out the pitfalls of students to prevent us form repeating the same. I 'll definitely recommend Open Tuition to all my friends pursuing courses in Accounting and Auditing. Thanks
  110. mirzanoorah
    Hi Ernest.. I hope you are doing fine.. I'm going to write F8 in this June... I was hoping if you could help me by giving me some advices about Fundamental level papers ( F7,F8,F9).. how you prepared for exam,notes..etc
    I would really appreciate your help .. waiting for your reply.. Thank you
  111. evayong
    Hi, may I know that all thr information of this paper of sept/june2016 is it updated in this website?
  112. nabeelzafar94
    that is what I want to know too
  113. nabeelzafar94
    Hi, I would like to know what is the new format of this paper? as in the introduction video the format explained contradicts with the format on ACCA global website for Sept 2016 .
  114. kengarrettTutor
    The introduction has yet to be updated - our apologies for that.

    You can see a specimen exam here:

    https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/specimen-exams.html
  115. Maria
    Thank you very much for recording this video.
  116. Sri Harish Sai
    Good Day Sir,
    My name is Harish Sai. First of all, i would like to appreciate the quality of your lectures and the clarity of the concepts I'm able to get out of your lectures.
    I would like to know if whether just going through your notes and listening to your lectures will be sufficient to crack the F8. I have textbook by kaplan as well, but, a week away from the exams, I dont think it is a good idea sitting in front of the textbook.
    I know you must have been asked this question quite alot, but just bear with me please.
    Thank you.
  117. kengarrettTutor
    Thank you.

    You must concentrate on doing questions now. If you do not have a revision kit, then you can download Qs and As from the ACCA site.

    Only go back to a text book if you need more information or explanation about a question/answer.
  118. Sri Harish Sai
    Will do just that. I really appreciate and thank you for the quick response sir.
    Have a nice day.
  119. Hassan
    hi, I was just wondering if the current lectures/notes will be valid for the September 2016 exams

    thank you for your help
  120. kengarrettTutor
    All OK except the chapter on audit reports (Chapter 5) that will be changed after the June exams.
  121. duaa123
    Will the NEW lecture will be available after the changes ??
    should we skip chapter 5 for now ?
  122. kengarrettTutor
    Will be available by the end of June ie after the June exam. Yes, skip 5 for now.
  123. Sruthi
    Hi. I would like to know if the notes and video lectures are still relevant for the June 2016 exam? Because on the first video it says Lecture note for Sep/Dec 2015
  124. kengarrettTutor
    Still relevant. There have been no changes for June 2016.
  125. Sruthi
    Thank you :)
  126. Zhang
    Hi, is Google Chrome the only browser to watch the video? Everytime I clicked the links, the videos don't play but a sad face with operation timed out. How can I fix this?
  127. Khan
    U must have an i.d first, to whatch these lectures. And it seems that u have ur profile in opentution. But yhe ansew for ur question is NO. i am personally using UC browser. U might be using an old version of browser or an old version of windows which is not compatable for these vidoes.
  128. dharandesai
    Thank you for the lecture
  129. juie
    LOL
  130. katz
    Hello.
    If i watch the lectures and follow the notes and kits side by side ,can i be able to do within 1 month and able to pass the exam?
    It would be very thankful for ur suggestion.
    Thank you :)
  131. kengarrettTutor
    That is possible and the most important element is question practice. See the following link:

    https://opentuition.com/articles/spotlight/interview-with-aniqa-december-2015-f8-genius-hunt-winner-who-scored-90/
  132. katz
    thank you for your reply .
    have a great tim ahead :)
  133. T.M.Nowfeer
    Obviously no, aha ha
  134. asadali17
    Great Examples!
  135. Christopher
    Please tell me whether it is possible to read the open tuition lecture note only and pass the exam?
  136. kengarrettTutor
    You need to read the notes, listen to the lectures and, very importantly, practice questions.
  137. nabeela
    hello sir
    in this chapter types of review engagements haven't been mentioned. whereas in text that topic is been given greater importance. And its been even tested in december 2009 and june 2012
  138. kengarrettTutor
    I'm happy with this. The 2012 question you refer to gave three marks for comparing the level of assurance between audits and other review engagements. We mention in our text the two types of assurance (positive and negative) and give examples of where positive assuramce is not appropriate.

    It is important to:

    Read the text
    Listen to the lectures
    Do past questions

    All are necessary to prepare you well for the exam; none will stand on its own.
  139. nabeela
    alright . thanks sir. i will also refer the text along with the lectures.
  140. sfpatel998
    I just downloade F8 Notes but it is not specific whether its UK variant or Int. Please guide.
  141. kengarrettTutor
    There are no variants now.
  142. Sameen
    Hi, are these lectures valid for March 2016 exams? thanks!
  143. kengarrettTutor
    Yes. Fine for March 2016
  144. heng
    Are those slides in the video is available for download?
  145. kengarrettTutor
    No. But the slides are summaries of the lecture notes.
  146. ntetema
    These lectures and notes are the best,thanks.
  147. deapz
    Thanks very much.
  148. mumbac
    thanks
  149. madhzz
    Hiiii,
    Thank you for the precious notes and videos, Could you please tell me how to download these videos?
  150. kengarrettTutor
    You cannot download the videos. They have to be watched on-line.
  151. Khusniddin
    Hello,
    I used to watch the videos until a week ago. Now I do not seem to be able to watch them online. I thought it is relayed to my Google version, but I already tried updating my Google chrome; did not work. Also, I have tried watching the vids in a defferent (company) laptop; still could not manage to. Could you please provide any support or advice.
    Many Thanks in advance!
  152. opentuition_teamAdmin
    sorry to hear you have problems, but it must be at your end. nothing has changed on the site. try another browser.. Maybe it's the firewall. see if TOR browser works
    as it bypasses any firewalls.
  153. ritesh1990
    I would like to thanks the open tuition team for all their notes and lectures. I have completed F8 in June 2015 only by using the notes provided and the mock exams
  154. ineza
    Thank you lecturer for this video it is well done. However, i want to know when an auditor can use a positive or negative assurance?
  155. kengarrettTutor
    For audits it is always positive assurance.

    If asked to give some assurance about a cash flow forecast, onlt a fool would say it is correct ie a positive assurance: how could the auditor reliably foretell the future? A negative assurance would then be given ie the forecast looks reasonable.
  156. opentuition_teamAdmin
    there are no more powerpoints
    You should use notes with the lectures
  157. Emil
    Hi
    https://opentuition.com/acca/f8/acca-f8-lectures/
    There are 29 chapter lectures here and we can see several topic lectures below them.What are they? are they included in first 29 chapter lectures?
    Thx in advance
  158. kengarrettTutor
    The whole syllabus is covered in the 29 lectures.

    The live lectures were produced some years ago as a class was being taught. Those are not as complete as the 29 but we kept them because they offer an additional resource.
  159. leeharmoki
    I am unable to watch. It will be appreciate to put videos in links as there are lot of students unable to watch it. Thank you
  160. SC
    Thank you very much for the lecture:)
  161. Mmakamo
    Hi
    I am more of a listening person that reading and there are no lectures on FAU, can f8 lectures help me on FAU exams?
  162. kengarrettTutor
    Yes they can. There is little difference in the two syllabuses.
  163. Ada
    is it possible to download and save the lecture videos on my computer?please, how do i get it done? i cant see any download icon on the videos.please help!thank you!
  164. kengarrettTutor
    Lectures cannot be downloaded.
  165. Lucinda
    Hi I use these lectures as a very important part of my studies and now they wont play....is it because of vimeo???????????? I need help.im using an ipad
  166. zobo
    Hi, could you tell me what were other forms of assurance? Thanks
  167. kengarrettTutor
    Eg assurance on a cash flow forecast or assurance on the extent of fraud.

    These are not examined at F8.
  168. GT0707
    hi everyone i need some help. ive been trying to watch the lectures using google chrome on mobile but in vain it states 'this video can't be played because of current setup'. some one please help me out. thank you
  169. opentuition_teamAdmin
    do lectures play for you on your computer?

    also try another browser on your phone..
  170. GT0707
    hello, sorry for the late reply.
    yes the videos play on my computer

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