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ACCA AA (F8) - Audit and Assurance
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Attestation engagement, direct engagement and Internal Audit Function (15:19)
Audit Objective and Purpose (16:04)
Accountability & Stewardship, Elements of assurance engagement (15:56)
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
Create your customized Study Planner
AA Standard Study Plan for December 2026 Attempt
AA Important Technical Articles
Complete Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Read before you begin
1. Introduction to Audit & Basic Concepts (39:55)
2. Management responsibilities, auditor duties & audit limitations (44:37)
3. Audit Evidence, limitations, CREST elements & other assurance engagements (43:51)
Complete Study Notes
Quiz - Introduction to Assurance
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Audit Regulations, small company exemption, auditor rights & duties (22:11)
2. Auditor's appointment, removal and remuneration (22:52)
3. Auditor's Resignation, IFAC & other standard setting boards (20:14)
4. ISA & National Standards setters (22:38)
Complete Study Notes
Quiz - Rules and Regulation
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Corporate Governance basics, OECD principles and basics (17:37)
2. UK Corporate Governance Code & its structure (15:34)
3. Board Leadership, composition and division of responsibilities (21:01)
4. Auditors & the code, audit committee and its responsibilities (21:27)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Corporate Governance - Kaplan Kit - MCQs 46-50 - Kingfisher Co. (20:19)
6. Corporate governance deficiencies - Kaplan Kit - MCQs 21-25 - Cameron Co. (32:28)
7. Corporate governance deficiencies - Kaplan kit - MCQs 1-5 - Sistar Co. (52:40)
8. Corporate governance deficiencies - Kaplan kit - MCQs 1-5 - Sistar Co. (37:43)
Quiz - Corporate Governance
AA - Assignment 1 - Code of Corporate governance
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Ethical principles and NOCLAR (22:06)
2. Threats to Fundamental Principles (16:47)
3. Types of threats to fundamental principles- part 1 (26:49)
4. Types of threats to fundamental principles- part 2 (13:29)
5. Types of threats to fundamental principles and conflict of interests - part 3 (05:34)
6. Ethical breaches, client acceptance, screening and engagement letters (29:59)
7. Quality Management - Practice question March/June 2024 (28:30)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
8. Ethical threats & Safeguards - Kaplan kit - MCQs 11-15 - Miranda Co. (19:04)
9. Ethical threats & Conflict of interest - Kaplan kit - MCQs 16-20 - Tigger & Co. (14:07)
10. Ethical threats - Kaplan kit - MCQs 31-35 - Horti & Co. (19:33)
11. Auditor Independence & Ethical Threats - Kaplan kit - MCQs 26-30 - Syncamore Co. (22:43)
12. Ethical threats & Safeguards - Kaplan kit - Sec B - Hurling & Peach Co. (1:37:25)
13. Ethical threats to independence - Kaplan kit - MCQs 6-10 & 41-45 - Foliage Co. & NAB Co. (57:28)
Quiz - Ethics and Acceptance
AA Assignment 2 - Code of Ethics
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Learning objectives, audit risk and misstatements (14:53)
2. Categories of misstatements, inherent, control and detection risk (15:58)
3. Professional scepticism and Materiality (18:33)
4. Materiality illustration & Performance materiality (5:35)
5. Risk Assessment Procedures, Understanding the entity & its environment (13:14)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Planning & Risk Assessment - BPP kit - Sec B - Q 201 - Peach Co. (35:33)
2. Planning & Risk Assessment - BPP Kit - Q 202 - Corley Appliances (46:47)
3. Audit risks & response, Substantive procedures - Sec B - Morph & Co. (41:18)
4. Planning & Risk Assessment - BPP Kit - Sec B - Q 204 - Scarlet Co. (36:51)
5. Planning & Risk Assessment/Audit risks - Kaplan Kit - Q 207 - Darjeeling Co. (1:55:45)
6. Planning & Risk Assessment - Mar/June 2024 - Sec B - Yang & Co. (53:35)
Quiz - Risk
AA Assignment 3 - Audit Risk
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Planning Process, Purpose of Planning, Audit Strategy and Plan (16:26)
2. Audit Strategy and Plan, Interim and Final Audit and Fraud and Error (9:23)
3. Internal Audit, Fraud and Auditors- Responsibilities for fraud (4:41)
4. Response to assessed risk, Fraud, NOCLAR and Quality Control (15:52)
5. Cold Reviews, types and forms of audit documentation (12:08)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Planning & Risk Assessment - Mar/June 2023 - Sec B - Lapis Co. (1:49:08)
7. Planning & Risk Assessment - Sec A - MCQs 51-55 - Veryan Co. (36:17)
8. Planning & Risk Assessment - Sec A - MCQs 56-60 - Flute Co. (28:00)
9. Planning & Risk Assessment - ACCA Portal - Mar/June 2025 - Sec B - Coronado & Co. (1:43:28)
10. Planning & Risk Assessment - Knowledge based questions - Sec B (22:33)
Quiz - Planning
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Audit Evidence, Sufficiency and Appropriateness, Assertions and Audit Procedures (21:29)
2. Explanation of audit procedures and third party experts (18:56)
3. Expert, Internal Audit and Audit Sampling (17:17)
4. Misstatements, CAATs (10:47)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Audit evidence - Sec A - MCQs 101-105 - Walker Co. (31:36)
2. Audit evidence & Substantive procedures - Sec A - MCQs 106-110 - Poppy Co. (15:32)
3. Audit evidence - Sec A - MCQs 111-115 - Eagle Co. (18:43)
5. Audit evidence - Sec A - MCQs 96-100 - Chester Co. (36:43)
Quiz - Evidence
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Systems and Controls, Contol Components, ITGs and App controls (11:53)
2. Communicating deficiencies, business process cycle, ICQs and ICEQs (20:36)
3. Non Current Assets Cycle (4:52)
4. Payroll Cycle (2:45)
5. Inventory Cycle (7:02)
6. Cash and Bank Cycle (5:56)
7. Knowledge based questions - Systems & Controls (22:09)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Purchases & Payables system - Sec B - Q 225 - Comet Publications (30:57)
2. Control Deficiencies & Recommendations - Sec B - Q217 - Pomeranian Co. (22:48)
3. Sales & Inventory Systems' integration - Specimen Exam Question 2024-25 - Baggio Co. (1:14:20)
4. Inventory Counting Systems - Sec B - Q 232 - Lily Glass Window (1:19:43)
5. Internal controls - BPP Kit - Sec A - MCQs 76-80 - Sandy & Co. (50:49)
6. Sales and Payroll Fraud - Sec B - Q 228 - Heraklion Co. (1:12:41)
Quiz - Systems & Controls
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Internal audit basics and link with governance (27:54)
2. The need for internal audit, internal vs external audit and types of assignments (39:57)
3. Independence, objectivity & due care and ISA 240 (21:49)
4. Criteria for using internal audit and direct assistance from internal auditors (21:56)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Internal controls & Internal audit - Sec A - MCQs 91-95 - Shroom Co. (28:23)
6. Internal controls & Internal audit - Sec A - MCQs 86-90 - Marigold & Co. (32:44)
Complete Study Notes
Quiz - Internal Audit
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Procedures, Directional Testing, Cash and Bank and Liabilities (13:30)
2. Assets and Intangible Assets (8:07)
3. Inventory Procedures (11:17)
4. Other Areas - 1 (4:24)
5. Other Areas - 2 (6:05)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Audit Evidence & Procedures - Sec B - Mar/June 2017 - Airsoft Co. (45:25)
7. Audit Evidence & Procedures - Sec B - Mar/June 2018 - Goosbery Co. (1:23:24)
Quiz - Procedures
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Subsequent events (19:15)
2. Going Concern (29:51)
3. Overall Review, Evaluation of misstatements and written representations (23:34)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Completion & Review - Sec A - MCQs 146-150 - Spring Co. (58:59)
Quiz - Completion & Review
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Basics of Audit Report, Emphasis of matter paragraph, other matter paragraph (31:44)
2. Types of opinions, material and pervasiveness and basis for opinions (16:54)
3. Key Audit Matters and Reporting to those charged with governance (13:21)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Completion, Review & Reporting - Sec B - Q 235 - Purffect Co (37:47)
2. Completion, Review, Reporting & Substantive Procedures - Sec B - Q 234 - Danube Co. (37:41)
3. Substantive procedures ,Review & Reporting - Sec B - Q 236 - Sagirattus Co. (32:32)
4. Completion ,Review & Reporting - Sec A - Mar/June 2025 - MCQs - Gandymede Co. (37:46)
5. ISA 560 - Subsequent events - MCQs & Scenario based questions (1:42:26)
Quiz - Reporting
Employability & Technology Skills (16:11)
Complete study notes
F8 - Mixed Bank
AA Past Paper March/June 2022
AA Past Paper Sept/Dec 2022
AA Past Paper March/June 2023
AA Past Paper Sept/Dec 2023
AA Past Paper March/June 2024
AA Past Paper Sept/Dec 2024
AA Past Paper March/June 2025
AA Past Paper Sept/Dec 2025
AA Past Paper March/June 2025
AA Past Paper Sept/Dec 2025
AA Past Papers March/June 2026
AA Examiner's Expectations - words of the examiner
ACCA - AA - Exam Management and Success Drills
Exam Technique Notes - Entire AA Syllabus
Accounting Standards commonly examined in AA
List of Knowledge Based Questions tested in Section B
ACCA - AA Examiner Report - March/June 2025 (Full Version)
ACCA - AA Examiner Report - March/June 2025 (Summary)
ACCA - AA Examiner Report - Sep/Dec 2025
1. ACCA - AA - Orientation Session - December 2026
2. ACCA AA Code of Corporate Governance - Section B questions
3. ACCA - AA - Code of Ethics - Pimento Co Section B
Try Before You Buy
Attestation engagement, direct engagement and Internal Audit Function (15:19)
Preview
Audit Objective and Purpose (16:04)
Preview
Accountability & Stewardship, Elements of assurance engagement (15:56)
Preview
ACCA AA (F8) Resources
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
Preview
Create your customized Study Planner
AA Standard Study Plan for December 2026 Attempt
AA Important Technical Articles
Complete Notes
Chapter 1 - The concept of audit and other assurance engagements
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Read before you begin
1. Introduction to Audit & Basic Concepts (39:55)
2. Management responsibilities, auditor duties & audit limitations (44:37)
3. Audit Evidence, limitations, CREST elements & other assurance engagements (43:51)
Complete Study Notes
Quiz - Introduction to Assurance
Chapter 2 - Statutory audit and regulations
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Audit Regulations, small company exemption, auditor rights & duties (22:11)
2. Auditor's appointment, removal and remuneration (22:52)
3. Auditor's Resignation, IFAC & other standard setting boards (20:14)
4. ISA & National Standards setters (22:38)
Complete Study Notes
Quiz - Rules and Regulation
Chapter 3 - Corporate governance
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Corporate Governance basics, OECD principles and basics (17:37)
2. UK Corporate Governance Code & its structure (15:34)
3. Board Leadership, composition and division of responsibilities (21:01)
4. Auditors & the code, audit committee and its responsibilities (21:27)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Corporate Governance - Kaplan Kit - MCQs 46-50 - Kingfisher Co. (20:19)
6. Corporate governance deficiencies - Kaplan Kit - MCQs 21-25 - Cameron Co. (32:28)
7. Corporate governance deficiencies - Kaplan kit - MCQs 1-5 - Sistar Co. (52:40)
8. Corporate governance deficiencies - Kaplan kit - MCQs 1-5 - Sistar Co. (37:43)
Quiz - Corporate Governance
AA - Assignment 1 - Code of Corporate governance
Chapter 4 - Ethics and acceptance
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Ethical principles and NOCLAR (22:06)
2. Threats to Fundamental Principles (16:47)
3. Types of threats to fundamental principles- part 1 (26:49)
4. Types of threats to fundamental principles- part 2 (13:29)
5. Types of threats to fundamental principles and conflict of interests - part 3 (05:34)
6. Ethical breaches, client acceptance, screening and engagement letters (29:59)
7. Quality Management - Practice question March/June 2024 (28:30)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
8. Ethical threats & Safeguards - Kaplan kit - MCQs 11-15 - Miranda Co. (19:04)
9. Ethical threats & Conflict of interest - Kaplan kit - MCQs 16-20 - Tigger & Co. (14:07)
10. Ethical threats - Kaplan kit - MCQs 31-35 - Horti & Co. (19:33)
11. Auditor Independence & Ethical Threats - Kaplan kit - MCQs 26-30 - Syncamore Co. (22:43)
12. Ethical threats & Safeguards - Kaplan kit - Sec B - Hurling & Peach Co. (1:37:25)
13. Ethical threats to independence - Kaplan kit - MCQs 6-10 & 41-45 - Foliage Co. & NAB Co. (57:28)
Quiz - Ethics and Acceptance
AA Assignment 2 - Code of Ethics
Chapter 5 - Risk
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Learning objectives, audit risk and misstatements (14:53)
2. Categories of misstatements, inherent, control and detection risk (15:58)
3. Professional scepticism and Materiality (18:33)
4. Materiality illustration & Performance materiality (5:35)
5. Risk Assessment Procedures, Understanding the entity & its environment (13:14)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Planning & Risk Assessment - BPP kit - Sec B - Q 201 - Peach Co. (35:33)
2. Planning & Risk Assessment - BPP Kit - Q 202 - Corley Appliances (46:47)
3. Audit risks & response, Substantive procedures - Sec B - Morph & Co. (41:18)
4. Planning & Risk Assessment - BPP Kit - Sec B - Q 204 - Scarlet Co. (36:51)
5. Planning & Risk Assessment/Audit risks - Kaplan Kit - Q 207 - Darjeeling Co. (1:55:45)
6. Planning & Risk Assessment - Mar/June 2024 - Sec B - Yang & Co. (53:35)
Quiz - Risk
AA Assignment 3 - Audit Risk
Chapter 6 - Planning
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Planning Process, Purpose of Planning, Audit Strategy and Plan (16:26)
2. Audit Strategy and Plan, Interim and Final Audit and Fraud and Error (9:23)
3. Internal Audit, Fraud and Auditors- Responsibilities for fraud (4:41)
4. Response to assessed risk, Fraud, NOCLAR and Quality Control (15:52)
5. Cold Reviews, types and forms of audit documentation (12:08)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Planning & Risk Assessment - Mar/June 2023 - Sec B - Lapis Co. (1:49:08)
7. Planning & Risk Assessment - Sec A - MCQs 51-55 - Veryan Co. (36:17)
8. Planning & Risk Assessment - Sec A - MCQs 56-60 - Flute Co. (28:00)
9. Planning & Risk Assessment - ACCA Portal - Mar/June 2025 - Sec B - Coronado & Co. (1:43:28)
10. Planning & Risk Assessment - Knowledge based questions - Sec B (22:33)
Quiz - Planning
Chapter 7 - Evidence
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Audit Evidence, Sufficiency and Appropriateness, Assertions and Audit Procedures (21:29)
2. Explanation of audit procedures and third party experts (18:56)
3. Expert, Internal Audit and Audit Sampling (17:17)
4. Misstatements, CAATs (10:47)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Audit evidence - Sec A - MCQs 101-105 - Walker Co. (31:36)
2. Audit evidence & Substantive procedures - Sec A - MCQs 106-110 - Poppy Co. (15:32)
3. Audit evidence - Sec A - MCQs 111-115 - Eagle Co. (18:43)
5. Audit evidence - Sec A - MCQs 96-100 - Chester Co. (36:43)
Quiz - Evidence
Chapter 8 - Systems and controls
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Systems and Controls, Contol Components, ITGs and App controls (11:53)
2. Communicating deficiencies, business process cycle, ICQs and ICEQs (20:36)
3. Non Current Assets Cycle (4:52)
4. Payroll Cycle (2:45)
5. Inventory Cycle (7:02)
6. Cash and Bank Cycle (5:56)
7. Knowledge based questions - Systems & Controls (22:09)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Purchases & Payables system - Sec B - Q 225 - Comet Publications (30:57)
2. Control Deficiencies & Recommendations - Sec B - Q217 - Pomeranian Co. (22:48)
3. Sales & Inventory Systems' integration - Specimen Exam Question 2024-25 - Baggio Co. (1:14:20)
4. Inventory Counting Systems - Sec B - Q 232 - Lily Glass Window (1:19:43)
5. Internal controls - BPP Kit - Sec A - MCQs 76-80 - Sandy & Co. (50:49)
6. Sales and Payroll Fraud - Sec B - Q 228 - Heraklion Co. (1:12:41)
Quiz - Systems & Controls
Chapter 9 - Internal Audit
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Internal audit basics and link with governance (27:54)
2. The need for internal audit, internal vs external audit and types of assignments (39:57)
3. Independence, objectivity & due care and ISA 240 (21:49)
4. Criteria for using internal audit and direct assistance from internal auditors (21:56)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Internal controls & Internal audit - Sec A - MCQs 91-95 - Shroom Co. (28:23)
6. Internal controls & Internal audit - Sec A - MCQs 86-90 - Marigold & Co. (32:44)
Complete Study Notes
Quiz - Internal Audit
Chapter 10 - Procedures
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Procedures, Directional Testing, Cash and Bank and Liabilities (13:30)
2. Assets and Intangible Assets (8:07)
3. Inventory Procedures (11:17)
4. Other Areas - 1 (4:24)
5. Other Areas - 2 (6:05)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Audit Evidence & Procedures - Sec B - Mar/June 2017 - Airsoft Co. (45:25)
7. Audit Evidence & Procedures - Sec B - Mar/June 2018 - Goosbery Co. (1:23:24)
Quiz - Procedures
Chapter 11 - Completion and review
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Subsequent events (19:15)
2. Going Concern (29:51)
3. Overall Review, Evaluation of misstatements and written representations (23:34)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Completion & Review - Sec A - MCQs 146-150 - Spring Co. (58:59)
Quiz - Completion & Review
Chapter 12 - Reporting
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Basics of Audit Report, Emphasis of matter paragraph, other matter paragraph (31:44)
2. Types of opinions, material and pervasiveness and basis for opinions (16:54)
3. Key Audit Matters and Reporting to those charged with governance (13:21)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Completion, Review & Reporting - Sec B - Q 235 - Purffect Co (37:47)
2. Completion, Review, Reporting & Substantive Procedures - Sec B - Q 234 - Danube Co. (37:41)
3. Substantive procedures ,Review & Reporting - Sec B - Q 236 - Sagirattus Co. (32:32)
4. Completion ,Review & Reporting - Sec A - Mar/June 2025 - MCQs - Gandymede Co. (37:46)
5. ISA 560 - Subsequent events - MCQs & Scenario based questions (1:42:26)
Quiz - Reporting
Chapter 13 - Employability & Technology Skills
Employability & Technology Skills (16:11)
Complete study notes
F8 - Additional Questions
F8 - Mixed Bank
Past Papers
AA Past Paper March/June 2022
AA Past Paper Sept/Dec 2022
AA Past Paper March/June 2023
AA Past Paper Sept/Dec 2023
AA Past Paper March/June 2024
AA Past Paper Sept/Dec 2024
AA Past Paper March/June 2025
AA Past Paper Sept/Dec 2025
AA Past Paper March/June 2025
AA Past Paper Sept/Dec 2025
AA Past Papers March/June 2026
Exam Focused Notes (Knowledge and Application Techniques)
AA Examiner's Expectations - words of the examiner
ACCA - AA - Exam Management and Success Drills
Exam Technique Notes - Entire AA Syllabus
Accounting Standards commonly examined in AA
List of Knowledge Based Questions tested in Section B
ACCA - AA Examiner Report - March/June 2025 (Full Version)
ACCA - AA Examiner Report - March/June 2025 (Summary)
ACCA - AA Examiner Report - Sep/Dec 2025
Recordings of Live Session December 2026
1. ACCA - AA - Orientation Session - December 2026
2. ACCA AA Code of Corporate Governance - Section B questions
3. ACCA - AA - Code of Ethics - Pimento Co Section B
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