EDUTRAY

ACCA - Audit and Assurance (AA)

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Exam Practice Pack

Click to practice section based questions

A

Planning and risk assessment

Internal control

Audit evidence

Review and reporting

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Copyrights

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Acknowledgements

These materials are reviewed by the deliciated quality team. The objective of the review is to ensure that the material properly covers the syllabus and study guide outcomes in the appropriate breadth and depth. The review does not ensure that every eventuality, combination or application of examinable topics is addressed.

 

Disclaimer

The publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise to the maximum extent permitted by law.

Introduction to Financial Reporting (FR)

Purpose of the syllabus

The aim of the syllabus is to develop knowledge and skills in the understanding of the Auditing practices, along with many other areas which are crucial for auditing.

The syllabus

The broad syllabus headings are;

A

Audit Framework and regulation

B

Planning and risk assessment

C

Internal controls

D

Audit evidence

E

Review and Reporting

F

Employability and technology skills

The Exam

The syllabus is assessed by a three-hour computer-based examination.

The examination consists of:

 

Number of marks

Section A – three 10-mark case based questions. Each case has five objective test questions worth 2 marks each

30

Section B – One 30-mark question and two 20 marks questions

70

Time allowed

3 hours

Total Marks

100

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