ACCA AA (F8) Orientation March-June 26 Sessions

May 7, 2026

This document provides an orientation for the ACCA Audit and Assurance (AA), also known as F8, paper for the March-June 2026 sessions. The orientation is presented by ACCA Pass Point and highlights the tutor's qualifications and experience in tutoring various ACCA papers, including AAA, SBR, AA, and FR. The document outlines the course structure, emphasizing practical application and judgment over rote learning. It details the exam format, comprising 100 total marks with Section A consisting of three 10-mark OT case studies and Section B comprising three constructed response questions totaling 70 marks. The core areas of focus are Audit Risk, Test of Controls, and Procedures. The syllabus is broken down into six phases: Phase 1 (Basics of Audit), Phase 2 (Preliminary Engagement Activities), Phase 3 (Planning Stage), Phase 4 (Performance Stage), Phase 5 (Final Matters), and Phase 6 (Others). Specific International Standards on Auditing (ISAs) are mentioned, including ISA 200 (Introduction to Assurance Services and Basic Concepts of Auditing), ISA 500 (Audit Evidence), ISA 700 Series + ISA 570 (Auditor’s Report & Type of Opinions), ISA 210 (Engagement Letter), ISA 300 & ISA 320 (Planning an Audit), ISA 315 (Understanding of Entity & Risk Assessment), and ISA 330 (Substantive Procedures and Internal Control Systems). The objective is to provide a comprehensive understanding and practical skills in audit and assurance.

LanguageEnglish

CategoryExam

FormatPDF

Pages16

Reading Time40 min

AccessFree to download

May 7, 2026

Upload by Ava Thompson