[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-25102-105":59,"doc-detail-25102-en":107},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":100,"head_meta":102,"extra_data":104,"updated_unix":106},105,"en","aa-handout-booklet-25-26","AA Handout Booklet 25-26","","AA Handout Booklet 25-26 provides structured study guidance for an AA exam, including a clear table of contents, syllabus expectations, and marking scheme. The exam layout distinguishes Section A (30 marks) into three 10-mark questions focused on OT case questions with MCQ, multiple response, drag-and-drop, and pull-down formats, and Section B (70 marks) into constructed response tasks built entirely on case scenarios. Core content explains assurance engagements through elements such as three-party relationships, subject matter, suitable criteria, evidence, and reporting, with worked examples on asset valuation and on forecasting profit and cash flows. The booklet also contrasts types of assurance versus no assurance assignments (agreed-upon procedures and compilation), highlights inherent limitations of external audit (sampling, materiality, subjectivity, evidence being persuasive, and internal control limits), and summarizes regulation of auditors, eligibility, appointment/removal processes, and the pathway for International Standards on Auditing via IFAC and IAASB.",{"@graph":69,"@context":99},[70,84],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/aa-handout-booklet-25-26/25102",{"url":83,"name":65,"@type":85,"author":86,"headline":65,"publisher":89,"fileFormat":92,"description":67,"dateModified":93,"datePublished":93,"encodingFormat":92,"isAccessibleForFree":94,"interactionStatistic":95},"DigitalDocument",{"name":87,"@type":88},"Olivia Brown","Person",{"url":74,"name":90,"@type":91},"DocShare","Organization","application/pdf","2026-05-07",true,{"@type":96,"interactionType":97,"userInteractionCount":4},"InteractionCounter",{"@type":98},"ViewAction","https://schema.org",{"og:url":83,"og:type":101,"og:title":65,"og:site_name":90,"og:description":67},"article",{"robots":103,"canonical":83},"index,follow",{"doc_id":105,"site_id":62},25102,1778190872,{"code":4,"msg":5,"data":108},{"doc_id":105,"user_id":109,"nickname":87,"user_avatar":110,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":66,"file_id":111,"file_url":112,"file_type":113,"file_size":114,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":115,"language":116,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":66,"faqs":66,"seo_title":117,"seo_description":67,"update_tm":106,"read_time":118},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","cbCaijw89FA9kr88","https://ap.wps.com/l/cbCaijw89FA9kr88","pdf",1630983,53,"English","AA Handout Booklet 25-26 | PDF",134]