ACCA Audit and Assurance (AA) - 2025/26 - Course Book

The Audit and Assurance exam requires students to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

This syllabus assumes prior knowledge and understanding of the accounting topics in Financial Accounting (FA) (with the exception of group financial statements).

The broad syllabus areas are:

A Audit framework and regulation

B Planning and risk assessment

C Internal control

D Audit evidence

E Review and reporting

F Employability and technology skills