The Advanced Audit and Assurance (AAA) is designed to reflect the challenges auditors will face in their professional life. Students will be required 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) develops key skills introduced in Audit and Assurance (AA) at the Applied Skills level. This diagram shows where direct (solid line arrows) and indirect (dashed line arrows) links exist between this course and others that may procede or follow it. The Advanced Audit and Assurance (AAA) assumes knowledge acquired in Audit and Assurance (AA) and develops and applies this further in greater depth. AAA also assumes accounting knowledge from Strategic Business Reporting (SBR).

On successful completion of AAA, students 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 management policies and procedures 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

• Apply a range of professional skills in addressing requirements within the Advanced Audit and Assurance exam, and in preparation for, or to support current work experience

• Demonstrate employability and technology skills

△ Assessment

   - 平时成绩（30%）

         课堂纪律、提问和出勤率（15%）

         线上平台讨论+平时作业（15%）

   -  期末测试（70%）

AAA is a challenging and mostly practical course. Students must consider carefully whether they have the required competencies when deciding whether to take this option course. The competencies necessary for a candidate to achieve a clear pass in AAA include:

• a thorough understanding of the relevant audit, assurance and financial reporting regulations that fall within the syllabus. The level of accounting knowledge for AAA is aligned with the content of the Strategic Business Reporting (SBR) syllabus and therefore candidates are encouraged to sit and pass SBR prior to attempting AAA

• the ability to apply knowledge to specific client scenarios

• the ability to have an independent opinion, backed up by reasoned argument

• an appreciation of commercial factors which influence practice management

• an appreciation of the fast-moving developments in audit and assurance practices.

1. ACCA BPP教材workbook和kits

2. ACCA-AAA 官网：Advanced Audit and Assurance (AAA) | ACCA Global

3. ACCA-AAA Syllabus: AAA syllabus | ACCA Global

4. AAA Technical articles: AAA technical articles | ACCA Global

5. AAA Past exams and question practice: Past exams and question practice | ACCA Global

6. AAA Examiner's report: AAA guidance from the examining team | ACCA Global