Led by Sir Haris Hanif, an ACCA Affiliate with over 12 years of teaching experience, the ACCA Audit and Assurance (AA) course at Escribir Academy is designed to develop a strong understanding of audit principles, professional ethics, and assurance engagements within a global regulatory framework. This course equips students with the practical and analytical skills required to perform high-quality audit and assurance work in real-world business environments. Audit and Assurance is a cornerstone paper in the ACCA Applied Skills level, forming the foundation for advanced audit and professional judgment papers later in the qualification.
What Is ACCA Audit and Assurance (AA)?
ACCA Audit and Assurance (AA) focuses on the process of carrying out an assurance engagement from planning to reporting, while applying professional standards, ethics, and regulatory requirements.
The paper develops:
• Knowledge of audit objectives and assurance services
• Understanding of professional and ethical responsibilities
• Skills to assess risk, gather audit evidence, and form audit opinions
AA trains students to think like auditors—questioning, analysing, and exercising professional scepticism.
Why ACCA Audit and Assurance Is Important
Audit and Assurance plays a vital role in maintaining trust and transparency in financial reporting. Auditors provide independent assurance that financial statements are free from material misstatement, giving confidence to stakeholders such as investors, regulators, and the public.
Importance of Studying AA:
• Builds a strong foundation for professional ethics and integrity
• Develops risk assessment and analytical thinking skills
• Prepares students for roles in audit firms, corporate governance, and compliance
• Essential for progression to ACCA Advanced Audit and Assurance (AAA)
• Enhances understanding of regulatory frameworks and international standards
For students aiming to work in practice or corporate audit roles, AA is a must-have competency.
About the AA Course at Escribir Academy
At Escribir Academy, ACCA Audit and Assurance is taught with a concept-driven, exam-focused, and practical approach under the guidance of Sir Haris Hanif.
Why Study AA with Sir Haris Hanif?
• ACCA Affiliate with 12+ years of professional teaching experience
• Specialist in ACCA papers MA, PM, AA, and AAA
• Lectures delivered in English and Urdu/Hindi for conceptual clarity
• Flexible learning options: on-campus, live online, and recorded classes
• Students under his mentorship have achieved national and global ACCA distinctions
• Recognized by ACCA Pakistan, Singapore, and the UK
• Extensive experience delivering Practice to Pass and InPlus sessions
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His teaching emphasizes exam technique, professional judgment, and real-world audit application, ensuring students don’t just memorize standards but truly understand them.
ACCA Audit and Assurance (AA) Syllabus Overview
The AA syllabus is structured to guide students through the entire audit process.
Key Syllabus Areas:
1. Audit Framework and Regulation
• Purpose of audit and assurance services
• Regulatory environment and professional standards
• International Standards on Auditing (ISAs)
2. Professional Ethics and Corporate Governance
• ACCA Code of Ethics
• Independence, integrity, and objectivity
• Corporate governance principles
3. Planning and Risk Assessment
• Audit planning procedures
• Understanding the entity and its environment
• Identifying and assessing audit risks
4. Internal Control
• Components of internal control systems
• Evaluation and testing of controls
• Reporting control weaknesses
5. Audit Evidence
• Substantive procedures
• Audit sampling
• Evidence for specific account balances
6. Audit Review and Reporting
• Subsequent events and going concern
• Audit opinions and audit reports
• Modifications to the auditor’s report
How to Pass ACCA Audit and Assurance (AA)
Many students find AA challenging due to its theoretical nature and professional judgment requirements, but with the right strategy, it is highly manageable.
Key Tips to Pass AA Successfully:
• Understand concepts, don’t memorize: Audit requires application, not rote learning
• Master professional ethics: Ethics are tested frequently and must be applied logically
• Use the audit risk approach: Link risks → procedures → evidence
• Practice writing concise, structured answers using proper audit terminology
• Study ACCA examiner and technical articles regularly
• Practice past exam questions under timed conditions
• Focus on exam technique, especially how marks are allocated
Under Sir Haris Hanif’s guidance, students learn how examiners think, which significantly improves pass rates.
Exam Structure of ACCA Audit and Assurance (AA)
• Duration: 3 hours and 15 minutes
• Passing Mark: 50%
• All questions are compulsory
Exam Sections:
• Section A: Objective test questions covering the full syllabus
• Section B: Scenario-based questions combining knowledge and application
The exam assesses both technical knowledge and the ability to apply auditing principles to practical scenarios.
Career Scope After ACCA AA
Studying Audit and Assurance opens doors to various career paths, including:
• Audit Associate / Senior Auditor
• Internal Auditor
• Risk and Compliance Officer
• Corporate Governance Professional
• External Audit Roles in Big 4 and mid-tier firms
AA also forms the foundation for Advanced Audit and Assurance (AAA) and long-term growth in audit and advisory services.
Frequently Asked Questions (FAQs)
Q1: Is ACCA Audit and Assurance (AA) difficult?
AA is concept-heavy, but with proper guidance, structured study, and regular practice, it is very achievable.
Q2: Is AA required for Advanced Audit and Assurance (AAA)?
Yes, AA provides the essential foundation for AAA and must be well understood.
Q3: How important are ACCA technical articles for AA?
Extremely important. ACCA assumes familiarity with articles, and they help clarify examiner expectations.
Q4: Can I study AA without audit experience?
Yes. The syllabus is designed for students with no prior audit experience.
Q5: In which language are classes conducted at Escribir Academy?
Classes are conducted in English and Urdu/Hindi for better understanding.
Final Thoughts
ACCA Audit and Assurance (AA) is not just an exam—it is the backbone of ethical financial reporting and professional accountability. With expert mentorship from Sir Haris Hanif and a student-centered learning environment at Escribir Academy, students gain the knowledge, confidence, and professional mindset required to succeed in audit and assurance roles.
Enroll at Escribir Academy and take a confident step toward becoming a trusted audit professional.
