ACCA Audit and Assurance (AA)

ACCA Audit and Assurance: about the course

The course covers the topics of the ACCA Audit and Assurance (AA) paper and gives a structured understanding of how an audit of financial statements is planned and performed under International Standards on Auditing. The material moves from audit objectives and regulation to practical procedures: risk assessment, evaluating the internal control system, gathering audit evidence and forming the audit opinion.

Key topics

• audit objectives, regulation and the auditor’s professional ethics;
• audit planning and risk assessment;
• the internal control system and how to test it;
• audit evidence and substantive procedures;
• the auditor’s report and exam practice.

Practical focus

Most classes are built on examples that closely reflect an auditor’s real work. Participants analyze case scenarios, identify material factors and risks, select audit procedures and justify their conclusions. This approach helps you not just memorize requirements but learn to apply them under time pressure, both in the exam and at work.

Skills the course develops

• analyzing documents and financial data;
• assessing the risks of material misstatement;
• selecting and planning audit procedures;
• supporting conclusions and preparing clear recommendations;
• recognizing common mistakes: incomplete data, box-ticking procedures, insufficient documentation.

Who benefits from the training

The course suits auditors, accountants, internal control and internal audit specialists, and ACCA candidates. It gives beginners a framework and professional terminology, and lets experienced professionals check their practice against international standards.

Format and exam

Training is held in person or online according to the schedule. On completion, participants receive an HSE IPAA certificate of completion. The exam is taken with ACCA, and the qualification is awarded by ACCA. For the current course duration and tuition, contact our managers via the Contacts section.