ACCA AA Syllabus 2026
ACCA Audit and Assurance (AA)
ACCA AA Syllabus 2026
Topic-wise Notes
- AA
What is Audit?
First of all the basic means of Audit is investigations.
Another way in accounts, this word being used Audit for the examination of Financial Statements prepared by entities annually.
- Balance sheet
- Statement of profit and loss
- Income statement
- Statement of changes in equity
- Statement of cash flow
Likewise, ACCA AA (F8) is a theoretical paper that Probably consists of 90% theory and 10% calculations.
In theory, the examiner tests the concepts of students by giving a situation, and students need the resolve that situation in different ways in different questions, like Analytical procedures, Tests of controls, internal controls
Also, other parts of the parts consist of calculations, Calculations of this part are probably from IAS-IFRS, like if the examiner explains the situation by referring to IFRS-16 then you should be attentive there is something wrong in the calculation of IFRS 16 which examiner wants you to correct this problem,
Furthermore, like assets are recorded correctly, Disposals are calculated in the right way, Depreciation treatments accounting according to the IFRS 16,
Similar to other accounting standers.
The main motive of the ACCA AA paper
This is to develop a basic understanding and knowledge of the audit process to give an assurance engagement to a Clint by following the Professional Regulatory Framework
However, to pass AA you need to:
- Concepts regarding the audit and assurance
- what are the procedures of an audit, and how does an auditor perform his audit assignments
- Understand and evaluation of internal controls to assess the risk factors
Study Plan
Material for topic preparation: Any approved learning provider content along with the revision notes.
Material for Question practice: Past exams (Any Revision Kit- The answers on the ACCA website do not reflect the changes in the accounting and auditing standards). Please use the latest Kit (for Sept 2017 exam session) for answers.
Key preparatory recommendations:
-Attempt each question first yourself
-then read the answers
-Read the answers constructively- annotate and underline the key points that you missed, commonly used terminology, etc.
How to Pass ACCA AA
AA Video Lectures
Books & Revision Kits
AA Pass Rate
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Previously Known as F8
