ACCA AA — Audit and Assurance Syllabus 2026
AA at a Glance
AA (formerly F8) introduces the statutory audit process, from planning and risk assessment to evidence gathering, completion, and reporting. It emphasises professional scepticism, ethical obligations, and International Standards on Auditing (ISAs).
Complete AA Syllabus 2026 — Section by Section
Section A — Audit Framework & Regulation
- The purpose of an audit: stewardship, accountability, and enhancing credibility.
- ISA 200: overall objectives of the auditor; reasonable assurance.
- Ethical requirements: IESBA Code, threats and safeguards, independence.
- Audit regulation: regulatory framework, auditor appointment, removal, and rights.
- Corporate governance and the role of audit committees.
Section B — Planning & Risk Assessment
- ISA 315: understanding the entity and identifying risks of material misstatement.
- Materiality: ISA 320 — overall materiality, performance materiality, and threshold.
- Audit risk model: inherent risk, control risk, and detection risk.
- Significant risks and fraud risk (ISA 240).
- Analytical procedures at the planning stage (ISA 520).
Section C — Internal Controls
- Components of internal control (COSO framework).
- Evaluation and documentation: flowcharts, walk-throughs, ICQs.
- Control deficiencies: significant deficiencies and material weaknesses.
- IT general controls and application controls.
- Controls over revenue, purchases, payroll, and inventory cycles.
Section D — Audit Evidence
- ISA 500: sufficiency and appropriateness of audit evidence.
- Audit procedures: inspection, observation, inquiry, confirmation, recalculation, reperformance, and analytical procedures.
- Substantive procedures and tests of controls.
- Audit of specific items: inventory (ISA 501), debtors, liabilities, cash, and PPE.
- Sampling: ISA 530 — statistical vs non-statistical, tolerable misstatement.
Section E — Review & Reporting
- Subsequent events (ISA 560) and going concern (ISA 570).
- Written representations (ISA 580) and management letters.
- Audit reports (ISA 700/701/705/706): unmodified, modified (qualified, adverse, disclaimer).
- Emphasis of Matter and Other Matter paragraphs.
- Communication to those charged with governance (ISA 260).
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AA — Frequently Asked Questions
Is AA harder than FR?
Both have similar pass rates. AA is more narrative-based — you must write professional memos and reports. If you're strong at written English and understand the audit process logically, AA can actually feel more intuitive than the calculation-heavy FR.
Which ISAs are most important for the AA exam?
Focus on ISA 200, 240, 315, 320, 500, 501, 520, 530, 560, 570, and 700. These cover the entire audit cycle and appear in almost every exam sitting.