01 / ABOUT THIS PAPER
Built around the AA exam
Our AA course is organised into six areas: Audit Framework & Regulation, Planning & Risk Assessment, Internal Control, Audit Evidence, Review & Reporting and Professional Ethics. Each area comes with exam-style practice questions in the LMS.
Global pass rate: 45% (September 2026 sitting, source: ACCA)
02 / SYLLABUS
What the course covers
01
Audit Framework & Regulation
- The concept of audit and other assurance engagements
- External audits and regulatory environment
- Corporate governance and professional ethics
- Internal audit and differences with external audit
- The scope of the internal audit function
02
Planning & Risk Assessment
- Obtaining and accepting audit engagements
- Audit planning and documentation
- Assessing audit risks
- Understanding the entity and its environment
- Materiality and performance materiality
03
Internal Control
- Internal control systems and components
- The use and evaluation of internal control systems
- Tests of controls and substantive procedures
- Communication on internal control
- Audit implications of IT systems
04
Audit Evidence
- Financial statement assertions and audit evidence
- Audit procedures for obtaining evidence
- Sampling and other testing approaches
- The audit of specific items
- Audit evidence for specific account balances
05
Review & Reporting
- Subsequent events and going concern
- Management representations
- Audit finalization and the final review
- Auditor's reports and types of opinions
- Reporting to management and those charged with governance
06
Professional Ethics
- Code of Ethics for Professional Accountants
- Fundamental ethical principles
- Threats and safeguards approach
- Confidentiality and conflicts of interest
- Professional skepticism and professional judgment
03 / YOUR TEACHERS
Meet your teachers
SS
Sheikh Siyaf
Managing Director
JF
Javeriya Firdous
Academic Director
More teachers will be added soon.
04 / KEEP EXPLORING