Elevate your understanding of audit and assurance with our Advanced Audit and Assurance (AAA) course, developed for ACCA Strategic Professional candidates. This course builds on the foundational knowledge from Audit and Assurance at the Applied Skills level and prepares you to analyse, evaluate, and conclude on complex assurance engagements in line with international standards and evolving best practices.

You’ll develop expertise across a broad spectrum of areas, including:

• The legal, regulatory, and ethical landscape influencing audit engagements

• Practice management and quality control, including client acceptance and continuance

• Audit planning, evidence gathering, evaluation, completion, and reporting

• Non-audit engagements such as due diligence, forensic investigations, and assurance over prospective financial information

• Responding to emerging developments in audit and assurance practice

• Application of professional skills, such as analysis, scepticism, judgement, and communication, throughout all aspects of the exam

This course offers more than just theoretical learning; it’s designed to prepare you for real-world application and career advancement. Through a mix of interactive learning materials, exam style questions, and tutor-led insights, you’ll build the confidence to succeed in your AAA exam and in professional audit roles.

This course also offers additional downloadable materials and 350 questions to best prepare you for your exam.

Whether you're preparing for the AAA exam or seeking to refine your assurance expertise, this course will equip you with the knowledge, skills, and mindset needed to thrive in today's complex audit environment.

On completion of this course, you should be able to:

A. Recognise the legal and regulatory environment
Understand and evaluate how laws and regulations, including anti-money laundering, impact audit and assurance engagements.

B. Demonstrate professional and ethical conduct
Apply the principles of the ACCA Code of Ethics and Conduct in a practical audit setting, including the identification and resolution of ethical threats and dilemmas.

C. Apply quality management in audit practice
Assess and recommend appropriate quality control procedures, including those related to client acceptance, continuance, and risk management.

D. Plan and perform audits in accordance with ISAs
Design and execute audit procedures that are consistent with International Standards on Auditing (ISAs), including risk assessment, evidence gathering, and documentation.

E. Evaluate and report audit findings
Analyse audit evidence, evaluate findings, and produce appropriate audit reports, including modifications where necessary.

F. Undertake non-audit assignments
Identify, plan, and report on other assurance and related services engagements such as prospective financial information, due diligence, and forensic audits.

G. Analyse current developments in assurance
Understand and assess the impact of current issues and emerging trends (e.g., sustainability reporting, data analytics) on audit and assurance work.

H. Apply professional skills
Demonstrate a range of professional skills, such as analysis, scepticism, judgement, and communication across all aspects of the exam.

I. Demonstrate employability and digital skills
Use appropriate technology and digital tools to research, analyse, and present information professionally, reflecting the skills required in the modern audit environment.