ACCA AAA (Advanced Audit and Assurance) (INT):

The ACCA AAA Exam is intended to imitate the challenges auditors will face in their professional life. Students will be required to evaluate, analyse and conclude on the assurance engagement and other audit and assurance issues in the context of best practices and current developments.
AAA carry forwards the knowledge from the Audit and Assurance and Strategic Business Reporting (SBR) exams, by introducing more complex topics and covering the basic topics from different angles to reflect the challenges auditors will face in their professional life. Questions in the exam are set in the context of single entities, groups and public or private sector organisations.
The Advanced Audit and Assurance (AAA-INT) syllabus further develops key The syllabus covers the legal and regulatory environment including money laundering, and professional and ethical considerations, including the Code of Ethics and professional liability.
This then leads to procedures in quality management, including quality management relevant to the firm and the engagement level and the acceptance and retention of professional engagements.
The syllabus covers current issues and developments relating to the provision of audit-related and assurance services. The professional skills section of the syllabus links to all others and provides a range of professional skills that the candidate must demonstrate in the exam.

ACCA AAA SYLLABUS:

• The legal and regulatory environment and its impact on audit and assurance practice
• Showing the ability to work efficiently on an assurance or other service engagement within a professional and ethical framework
• Quality management policies and procedures and recognizing 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 outcomes and the results of work performed and draft suitable reports on assignments
• Recognize and formulate the work required to meet the objectives of non-audit assignments
• Comprehend 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