ACCA AA Syllabus 2021

ACCA Audit and Assurance (AA)

ACCA AA Syllabus 2021

F8 AA syllabus

Topic-wise Notes


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 Probably consists of 90% theory and 10% calculations.

In theory, examiner test the concepts of students by giving a situation, and students need the resolve that situation in different ways in different questions, like Analytical procedures, Test of controls, internal controls

Also in other parts of the parts consist of calculations, Calculations of this part probably from IAS-IFRS, like if examiner explains the situation by referring 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,

Similarly with other accounting standers.

The main motive of ACCA AA paper

Is to develop 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 is procedures of an audit, how 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.

ACCA AA Practice Questions Topic Wise

TopicQuestions
Assurance & RegulationJune 2015-Q5c
Dec 12- Q2a,c
June 12- Q1c
Accepting audit engagementsSept/Dec Hybrid 2015-Q2 a,b
Dec 2013-Q4a,b
June 11 Q2b
Audit planningSept/Dec Hybrid 2015-Q2c
Sept/Dec Hybrid 2015-Q4
June 2015-Q5b
Audit planningJune 2014-Q3a
Dec 2013-Q1a,b,c
June 2013-Q3 ( Ratios)
Audit planningDec 2012-Q3a,b
Dec 2010-Q3 ( Ratios)
ICS-SalesDec 2014-Q5a
Dec 2013-Q3
June 11- Q1a,c
ICS-purchasesJune 2015-Q4
June 2013-Q1b,c
Dec 10- Q1a,b, Q4b
ICS-payrollSept/Dec Hybrid 2015-Q5 a,b
June 2014-Q1a,b
Dec 2011- Q1a
Other IC topicsJune 10- Q3b
June 2015-Q2
Dec 09- Q3b
June 2012- Q1a
Evidence and proceduresJune 12- Q4a
June 11- Q3a
Substantive-Sales and trade receivablesJune 2015-Q6a and Q6biii
Dec 2014-Q5b
Audit procedures-InventorySept/Dec Hybrid 2015-Q6a, bi
Dec 2014-Q6bii
June 2014-Q3b
Dec 2012-Q1a,b
June 2012-Q4a
Substantive-Property, Plant & Equipment
And
Equity
Dec 2014-Q6bi
June 2013-Q4a
June 2012-Q1b,c
Substantive-purchases and trade payable sJune 2015-Q6bi
PayrollSept/Dec Hybrid 2015-Q5c
Dec 2014-Q1
June 2014-Q1c,d
Intangible assetsSept/Dec Hybrid 2015-Q6bii
BankJune 2015-Q6bii
June 2013-Q1d
RemunerationJune 2014-Q3c
Relying on work of othersDec 2014-Q6a
Substantive practiceDec 2013-Q1d
Dec 2012-Q4b
June 2012-Q4b
Fraud, Laws & regulationsJune 2015-Q5a
Dec 12- Q2b
June 12- Q3a
Audit documentationJune 12- Q4c
June 11- Q2a
CAATsDec 10- Q2c
SamplingDec 2012-Q1c
June 12- Q2b
Going concern reviewSept/Dec Hybrid 2015-Q3
June 2014-Q5a,b,c
June 2012-Q5a,b,c
Subsequent events review, overall reviewDec 2011-Q5a, bi, and bii
Dec 2008-Q5
June 2013-Q1a
Dec 2010-Q5a,b
Audit opinion & reportSept/Dec Hybrid 2015-Q6c
June 2015-Q3
Dec 2014-Q4
Dec 2014-Q6c
June 2014-Q5d
Audit opinion & reportJune 2013-Q5c
Dec 2012-Q5
June 2012-Q5d
Dec 2011-Q5biii
June 2011-Q5c
EthicsSept/Dec Hybrid 2015-Q1
June 2015-Q1
June 2014-Q3d
Dec 2013-Q4c
June 2012-Q3b,c
Corporate governanceDec 2014-Q3
Internal auditJune 2014-Q4
June 2013-Q4b,c,d
June 2013-Q5a,b
Dec 2012-Q3c
June 2012-Q1d,e
June 2012-Q3d
Full exam paper under exam conditions ( time managed)March/June 2016
Sept 2016
Dec 2016
March/June 2017
ACCA Audit and Assurance Topic-wise questions for practice, To help out students we are providing you this list, so when students learn one topic they can practice its relevant question to get a full grip on that topic

How to Pass ACCA AA

AA Video Lectures

Books & Revision Kits

AA Pass Rate

Dec 2017Jun 2018Dec 2018Jun 2018Dec 2019
40%40%38%39%38%

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