This ACCA Audit and Assurance (AA) course provides a complete guide for students preparing for the AA exam. The course starts with an introduction to auditing principles and assurance services, followed by auditors’ rights, appointment, removal, and resignation procedures. Students learn the stages of an audit from planning and post-appointment procedures to risk assessment, fraud detection, audit evidence, and internal control evaluation.

The course dives into auditing specific areas such as trade receivables, bank and cash, non-current assets, accruals and prepayments, contingent assets and liabilities, trade payables, and inventory, integrating computer-assisted audit techniques and using the work of others. Subsequent events, written representations, and corporate governance are also covered, giving students a solid foundation for professional practice.

Practical elements include the preparation of audit reports, types of audit opinions, final assertions, and understanding accounting systems. Emphasis is placed on exam-focused strategies and real-world application, ensuring that ACCA candidates not only understand auditing theory but can confidently apply it in professional and exam scenarios.