ACCA Advanced Audit and Assurance (AAA) Workbook 2024/2025

The overall aim of the Advanced Audit and Assurance (UK) syllabus is to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

The AAA syllabus uses a lot of content that you will have already seen in Audit and Assurance (AA) and Strategic Business Reporting (SBR) but the crucial difference here is that it is all tested in the context of more detailed scenarios and requires higher level skills to pass. There are also some new areas of content that you will need to learn, so you should treat AAA as an exercise in itself, rather than an extension of AA.

This is an optional paper.

The broad syllabus headings are:

• Regulatory environment
• Professional and ethical considerations
• Quality management and practice management
• Planning and conducting an audit of historical financial information
• Completion, review and reporting
• Other assignments
• Current issues and developments
• Professional skills
• Employability and technology skills