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ACCA AAA - Advanced Audit and Assurance
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Some Basic Overview of Audit (33:38)
Course Design (05:10)
Financial Statements Assertion (30:46)
Audit Risks and its Components (35:08)
Group Audit risk and Procedures (11:31)
Business Risks - Answer Drafting (23:06)
KIT_Q5 Pale Co Part 1 (55:57)
KIT_Q5 Pale Co Part 2 (1:37:58)
How To Write Procedures (52:25)
Instructions to Follow Before Starting Your Course
About Customized Study Planner
Create Your Customized Study Plan
AAA Standard Study Plan for December 2026 Attempt
Download Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1.1 Some Basic Overview of Audit (33:38)
1.2 Qualities in Auditor (07:38)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
2.1 Business Risks (30:46)
2.2 Business Risks - Answer Drafting (23:06)
2.3 Financial Statements Assertion (30:46)
2.4 Audit Risks and its Components (35:08)
2.5 Materiality (28:32)
2.6 Business Risks and Financial Statements Risks (29:50)
2.7 Significant Audit Risk (24:39)
2.8 Additional Information (21:22)
2.9 Analytical Procedures (36:20)
2.10 Understanding and Planning (27:28)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Bussiness Risk & Audit Risk- Kaplan KIT Q5 - Pale Co (Part 1)
Bussiness Risk & Audit Risk - Kaplan KIT Q5 - Pale Co (Part 2)
Business Risks - Kaplan KIT Q2 - Winberry Co (Part 1)
Material Misstatement, Auidt Procedures & Data Protection - Kaplan KIT Q2 - Winberry Co (Part 2)
Audit Risk - Kaplan KIT Q4 - Gruber Company
AAA - Assignment No 1 - Business Risk & Audit Risk
AAA - Assignment 1 Solution
AAA - Assignment No 2 - Business Risk & Audit Risk.pdf
3.1 Audit Evidence (38:39)
3.2 Auditors Expert (15:16)
3.3 How To Write Procedures (52:25)
3.4 Procedures - PPE & Investment Properties (21:16)
3.5 Procedures - Development cost & Goodwill (22:43)
3.6 Procedures - Leases & Government Grants (12:39)
3.7 Procedures - Share based payments & Revenue Recognition (23:01)
3.8 Analytical Procedures in substantive (17:34)
3.9 Audit Procedures - Cases - IAS 38 - IAS 37 (43:29)
3.10 Audit Procedures - Cases - IAS 10 - IAS 21 - IFRS 5 (54:31)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Audit Procedures Drafting - (Exam Focused)
Business Risks - Kaplan KIT Q15 - Conolly Co (Part 1)
Risk of Material Misstatement - Kaplan KIT Q15 - Conolly Co (Part 2)
Audit Risk - Kaplan KIT Q14 - Dali Company (Part 1)
Principal Audit Procedures - Kaplan KIT Q14 - Dali Company (Part 2)
Business Risks - Kaplan KIT Q3 - Mercurio Co (Part 1)
Risk of Material Misstatment - Kaplan KIT Q3 - Mercurio Co (Part 2)
Impact of Outsourcing and Audit Procedures - Kaplan KIT Q3 - Mercurio Co (Part 3)
Audit Procedures - Kaplan KIT Q7 - Pale Co (Part C)
Audit Procedures - Kaplan KIT Q2 - Winberry Co (Part C)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
4.1 Group audit, components (37:19)
4.2 Group Audit risk and Procedures (11:31)
4.3 Review of component auditor's work (14:31)
4.4 Joint and Transnational audits (12:14)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Audit Risks - Kaplan KIT Q10 - Eagle Group (Part 1)
Audit Procedures & Evaluation of the Audit Strategy - Kaplan KIT Q10 - Eagle Group (Part 2)
Risk of Material Misstatment - Kaplan KIT Q12 - Laurel Group (Part 1)
Risk of Material Misstatment - Kaplan KIT Q12 - Laurel Group (Part 2)
Audit Procedures - Kaplan KIT Q12 - Laurel Group (Part 3)
Audit Risks &- Kaplan KIT Q8 - Rick Group (Part 1)
Audit Procedures & Evaluation of the Audit Strategy - Kaplan KIT Q8 - Rick Group (Part 2)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
5.1 Fundamental Ethical Principles (24:31)
5.2 Self Interest & Self Review Threats (37:33)
5.3 Familiarity, Intimidation & Advocacy Threats (21:35)
5.4 Conflict of Interests (11:25)
5.5 Ethics Issues - Commenting (29:27)
5.6 Practice Management - Part 1 (26:23)
5.7 Practice Management - Part 2 (27:47)
5.8 Quality Management (53:24)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Ethical and Prof Issues - Kaplan KIT Q44 - Moritz & Co (Part B)
Ethical issues & Other Audit Planning Implications - Mar/Jun 21 Exam Q - Pale Co (Part d)
Ethical & Prof issues - Sept/Dec 15 Exam Q - Dali Co (Part d)
Ethical & Prof issues - Kaplan KIT Q50 - Sanzio Co
Audit Tendering, Auidit Fees and Ethical Threats - Kaplan KIT Q62 - Weston Co
Quality Management, and Ethical and Prof Issues - Kaplan KIT Q35 - Macau (Part A)
6.1 Audit Report - P1 (56:03)
6.2 Audit Report - P2 (29:20)
6.3 Audit Report - P3 (29:26)
6.4 Evaluation of Misstatements (20:56)
6.5 Going Concern (53:42)
6.6 Subsequent Events (39:27)
6.7 Overall review of FS and Analytical procedures (11:49)
6.8 Written Representations (23:54)
6.9 Communication with those charged with governance (16:41)
6.10 Commenting on matters and Evidences Expected (59:46)
6.11 IFRS 18 and AAA (48:26)
6.12 Automated Tools, Data Analytics (29:08)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Impact on Audit Report - Short Practice Senerios
Evaluation of Audit Report - Kaplan KIT Q36 - Snipe Co
Evaluation of Audit report - 2015 Exam Q - Adder Group (Part B)
Comment & Evidence - Kaplan KIT Q32 - Osier Co
Comment & Evidences obtained - Kaplan KIT Q37 - Thurman Co
Going Concern and Audit Evidences - Kaplan KIT Q27 - Daley Co
7.1 Forensic Audit (32:09)
7.2 Prospective financial information (28:15)
7.3 Due diligence (23:30)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Procedures - Kaplan KIT Q56 - Retriever (Part b)
Acceptance Matters and Procedures - Kaplan KIT Q44 - Moritz &Co (Part A)
Due diligence - Kaplan KIT Q51 - Baltimore Co
Sustainability Report - Kaplan KIT Q54 - Newman Co
Evaluation of Assumption, Evidences Expected, and Audit report proposal - Kaplan Kit Q22 - Geller & Co
8.1 Money Laundering (34:27)
1. Orientation Session - December-2026 (55:55)
2. Welcome to live session - Dec-26 (2:17)
3. Redback Sports Co. KIT Question (Part-1) (55:02)
4. Redback Sports Co. KIT Question (Part-2) (1:17:22)
5. Redback Sports Co. KIT Question - QnA (2:46)
6. Sunshine Hotel Group. KIT Question (36:01)
AAA Articles - Based on past activity
AAA Past Paper March/June 2022
AAA Past Paper Sept/Dec 2022
AAA Past Paper March/June 2023
AAA Past Paper Sept/Dec 2023
AAA Past Paper March/June 2024
AAA Past Paper Sept/Dec 2024
AAA Paper March/June 2025
AAA Past Paper Sept/Dec 2025
AAA Past Paper March/June 2026
Try Before You Buy
Some Basic Overview of Audit (33:38)
Preview
Course Design (05:10)
Financial Statements Assertion (30:46)
Preview
Audit Risks and its Components (35:08)
Preview
Group Audit risk and Procedures (11:31)
Preview
Business Risks - Answer Drafting (23:06)
Preview
KIT_Q5 Pale Co Part 1 (55:57)
Preview
KIT_Q5 Pale Co Part 2 (1:37:58)
Preview
How To Write Procedures (52:25)
Preview
ACCA AAA Resources
Instructions to Follow Before Starting Your Course
About Customized Study Planner
Preview
Create Your Customized Study Plan
AAA Standard Study Plan for December 2026 Attempt
Download Complete Study Notes
Section 1 - Introduction
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1.1 Some Basic Overview of Audit (33:38)
1.2 Qualities in Auditor (07:38)
Section 2 - Planning Phase of Audit
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
2.1 Business Risks (30:46)
Preview
2.2 Business Risks - Answer Drafting (23:06)
2.3 Financial Statements Assertion (30:46)
2.4 Audit Risks and its Components (35:08)
2.5 Materiality (28:32)
2.6 Business Risks and Financial Statements Risks (29:50)
2.7 Significant Audit Risk (24:39)
2.8 Additional Information (21:22)
2.9 Analytical Procedures (36:20)
2.10 Understanding and Planning (27:28)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Bussiness Risk & Audit Risk- Kaplan KIT Q5 - Pale Co (Part 1)
Bussiness Risk & Audit Risk - Kaplan KIT Q5 - Pale Co (Part 2)
Business Risks - Kaplan KIT Q2 - Winberry Co (Part 1)
Material Misstatement, Auidt Procedures & Data Protection - Kaplan KIT Q2 - Winberry Co (Part 2)
Audit Risk - Kaplan KIT Q4 - Gruber Company
AAA - Assignment No 1 - Business Risk & Audit Risk
AAA - Assignment 1 Solution
AAA - Assignment No 2 - Business Risk & Audit Risk.pdf
Section 3 - Performing Audit and Collecting Evidence
3.1 Audit Evidence (38:39)
3.2 Auditors Expert (15:16)
3.3 How To Write Procedures (52:25)
3.4 Procedures - PPE & Investment Properties (21:16)
3.5 Procedures - Development cost & Goodwill (22:43)
3.6 Procedures - Leases & Government Grants (12:39)
3.7 Procedures - Share based payments & Revenue Recognition (23:01)
3.8 Analytical Procedures in substantive (17:34)
3.9 Audit Procedures - Cases - IAS 38 - IAS 37 (43:29)
3.10 Audit Procedures - Cases - IAS 10 - IAS 21 - IFRS 5 (54:31)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Audit Procedures Drafting - (Exam Focused)
Business Risks - Kaplan KIT Q15 - Conolly Co (Part 1)
Risk of Material Misstatement - Kaplan KIT Q15 - Conolly Co (Part 2)
Audit Risk - Kaplan KIT Q14 - Dali Company (Part 1)
Principal Audit Procedures - Kaplan KIT Q14 - Dali Company (Part 2)
Business Risks - Kaplan KIT Q3 - Mercurio Co (Part 1)
Risk of Material Misstatment - Kaplan KIT Q3 - Mercurio Co (Part 2)
Impact of Outsourcing and Audit Procedures - Kaplan KIT Q3 - Mercurio Co (Part 3)
Audit Procedures - Kaplan KIT Q7 - Pale Co (Part C)
Audit Procedures - Kaplan KIT Q2 - Winberry Co (Part C)
Section 4 - Group Audit
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
4.1 Group audit, components (37:19)
4.2 Group Audit risk and Procedures (11:31)
4.3 Review of component auditor's work (14:31)
4.4 Joint and Transnational audits (12:14)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Audit Risks - Kaplan KIT Q10 - Eagle Group (Part 1)
Audit Procedures & Evaluation of the Audit Strategy - Kaplan KIT Q10 - Eagle Group (Part 2)
Risk of Material Misstatment - Kaplan KIT Q12 - Laurel Group (Part 1)
Risk of Material Misstatment - Kaplan KIT Q12 - Laurel Group (Part 2)
Audit Procedures - Kaplan KIT Q12 - Laurel Group (Part 3)
Audit Risks &- Kaplan KIT Q8 - Rick Group (Part 1)
Audit Procedures & Evaluation of the Audit Strategy - Kaplan KIT Q8 - Rick Group (Part 2)
Section 5 - Ethics, Practice and Quality Management
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
5.1 Fundamental Ethical Principles (24:31)
5.2 Self Interest & Self Review Threats (37:33)
5.3 Familiarity, Intimidation & Advocacy Threats (21:35)
5.4 Conflict of Interests (11:25)
5.5 Ethics Issues - Commenting (29:27)
5.6 Practice Management - Part 1 (26:23)
5.7 Practice Management - Part 2 (27:47)
5.8 Quality Management (53:24)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Ethical and Prof Issues - Kaplan KIT Q44 - Moritz & Co (Part B)
Ethical issues & Other Audit Planning Implications - Mar/Jun 21 Exam Q - Pale Co (Part d)
Ethical & Prof issues - Sept/Dec 15 Exam Q - Dali Co (Part d)
Ethical & Prof issues - Kaplan KIT Q50 - Sanzio Co
Audit Tendering, Auidit Fees and Ethical Threats - Kaplan KIT Q62 - Weston Co
Quality Management, and Ethical and Prof Issues - Kaplan KIT Q35 - Macau (Part A)
Section 6 - Review, Completion and Reporting
6.1 Audit Report - P1 (56:03)
6.2 Audit Report - P2 (29:20)
6.3 Audit Report - P3 (29:26)
6.4 Evaluation of Misstatements (20:56)
6.5 Going Concern (53:42)
6.6 Subsequent Events (39:27)
6.7 Overall review of FS and Analytical procedures (11:49)
6.8 Written Representations (23:54)
6.9 Communication with those charged with governance (16:41)
6.10 Commenting on matters and Evidences Expected (59:46)
6.11 IFRS 18 and AAA (48:26)
6.12 Automated Tools, Data Analytics (29:08)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Impact on Audit Report - Short Practice Senerios
Evaluation of Audit Report - Kaplan KIT Q36 - Snipe Co
Evaluation of Audit report - 2015 Exam Q - Adder Group (Part B)
Comment & Evidence - Kaplan KIT Q32 - Osier Co
Comment & Evidences obtained - Kaplan KIT Q37 - Thurman Co
Going Concern and Audit Evidences - Kaplan KIT Q27 - Daley Co
Section 7 - Other Assignments
7.1 Forensic Audit (32:09)
7.2 Prospective financial information (28:15)
7.3 Due diligence (23:30)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Procedures - Kaplan KIT Q56 - Retriever (Part b)
Acceptance Matters and Procedures - Kaplan KIT Q44 - Moritz &Co (Part A)
Due diligence - Kaplan KIT Q51 - Baltimore Co
Sustainability Report - Kaplan KIT Q54 - Newman Co
Evaluation of Assumption, Evidences Expected, and Audit report proposal - Kaplan Kit Q22 - Geller & Co
Section 8 - Regulatory Environment
8.1 Money Laundering (34:27)
Section 9 - Recordings of Live Sessions for December 2026 Exams
1. Orientation Session - December-2026 (55:55)
2. Welcome to live session - Dec-26 (2:17)
3. Redback Sports Co. KIT Question (Part-1) (55:02)
4. Redback Sports Co. KIT Question (Part-2) (1:17:22)
5. Redback Sports Co. KIT Question - QnA (2:46)
6. Sunshine Hotel Group. KIT Question (36:01)
AAA articles
AAA Articles - Based on past activity
Past Papers
AAA Past Paper March/June 2022
AAA Past Paper Sept/Dec 2022
AAA Past Paper March/June 2023
AAA Past Paper Sept/Dec 2023
AAA Past Paper March/June 2024
AAA Past Paper Sept/Dec 2024
AAA Paper March/June 2025
AAA Past Paper Sept/Dec 2025
AAA Past Paper March/June 2026
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