Advanced Audit and Assurance (AAA)

• Completion of Previous Levels: Candidates must complete the ACCA Applied Knowledge and Applied Skills levels or hold relevant degree-level qualifications for potential exemptions. 

• Ethics and Professional Skills Module: Completion of this module is mandatory for candidates registering for the ACCA Strategic Professional level. 

• Practical Experience: Candidates need at least 36 months of relevant work experience and must achieve nine performance objectives. 

• Understand Audit and Assurance Frameworks: Develop a robust understanding of audit and assurance principles, focusing on the roles, responsibilities, and professional ethics required in the field. 

• Evaluate and Mitigate Audit Risks: Gain expertise in identifying, assessing, and managing risks during audits, ensuring compliance with international auditing standards. 

• Conduct Effective Assurance Engagements: Learn how to plan, execute, and report on assurance engagements effectively, addressing both financial and non-financial information. 

• Master Ethical and Regulatory Compliance: Acquire the skills to navigate complex ethical dilemmas and maintain adherence to regulatory standards in diverse professional scenarios.  

• Enhance Professional Judgement: Build critical thinking and decision-making abilities to address challenges in advanced auditing, including corporate governance and fraud prevention. 

The Advanced Audit and Assurance (AAA) Course is ideal for professionals and learners aiming to specialise in auditing and assurance at a strategic level. Below are the key roles that can benefit from this course: 

• Audit Manager 

• Senior Auditor 

• Assurance Consultant 

• Internal Auditor 

• External Auditor 

• Compliance Officer 

• Financial Risk Analyst 

Module 1: Regulatory Environment
 

Module2: Professional and Ethical Considerations 
 

Module 3: Quality Management and Practice Management
 

Module 4: Planning and Conducting an Audit of Historical Financial Information 
 

Module 5: Completion, Review and Reporting
 

Module 6: Other Assignments
 

Module 7: Current Issues and Developments 
 

Module 8: Professional Skills
 

Module 9: Employability and Technology Skills