ACCA AAA-INT Advanced Audit and Assurance (International Variant)

The aim of the syllabus is to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

The Advanced Audit and Assurance (AAA-INT) syllabus is essentially divided into seven areas.

Learning Objectives:

On successful completion of this exam, candidates should be able to:

• Recognise the legal and regulatory environment and its impact on audit and assurance practice.

• Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework.

• Assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor’s position in relation to the acceptance and retention of professional appointments.

• Identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing.

• Evaluate findings and the results of work performed and draft suitable reports on assignments.

• Identify and formulate the work required to meet the objectives of non-audit assignments.

• Understand the current issues and developments relating to the provision of audit-related and assurance services.

• Demonstrate employability and technology skills.

• Requirements

• Must be registered with the ACCA as a student

• Must have passed or exempted from all the Diploma and Advanced Diploma in Accounting and Business Modules

• Good Mathematical and English Skills preferably at over 50% in O'Level/ Grade 12

• NB:This course is assessed by the ACCA. All learners in this course must register with ACCA and keep their subscriptions up to date in order to undertake exams. Exams and subscriptions are not taken on this site. Please visit www.accaglobal.com for information on membership, exams and qualifications.

Target Audience:

• Accountants

• Internal Auditors

• Financial Managers

• Holders of other Accounting Diplomas and Accounting Degrees

• Pathway to Membership of ACCA