ACCA Audit and Assurance (AA) - Syllabus and study guide September 2023 to June 2024

Aug 29, 2026

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ACCA Audit and Assurance (AA) syllabus and study guide sets out the intellectual levels, learning hour approach, and how capabilities are assessed across the qualification. It explains the three cognitive levels used for evaluation, how each syllabus outcome is marked with a 1, 2 or 3 superscript to signal depth of assessment, and how these levels align with applied knowledge, applied skills and strategic professional exams. The guide also describes examination structure and delivery modes, including pass mark, computer-based formats, question types, digital skills expectations, and the closed-book case study approach with pre-seen information.

LanguageEnglish

CategoryExam

FormatPDF

Pages19

Reading Time48 min

AccessFree to download

Contents

Intellectual levels

Learning hours and education recognition

The structure of ACCA qualification

Guide to ACCA examination structure and delivery mode

Guide to ACCA examination assessment

Relational diagram linking Audit and Assurance (AA) with other exams

Approach to examining the syllabus

Introduction to the syllabus

Main capabilities

The syllabus

Detailed study guide

Summary of changes to Audit and Assurance (AA)

Audit and Assurance (AA) © ACCA 2020 2021 All rights reserved. Audit and Assurance (AA) Syllabus and study guide September 2023 to June 2024 Designed to help with planning study and to provide detailed information on what could be assessed in any examination session Audit and Assurance (AA) Contents 1. Intellectual levels.....................................3 2. Learning hours and education recognition...................................................................3 3. The structure of ACCA qualification ........4 4. Guide to ACCA examination structure and delivery mode .............................................5 5. Guide to ACCA examination assessment 7 6. Relational diagram linking Audit and Assurance (AA) with other exams ...............8 7. Approach to examining the syllabus........8 8. Introduction to the syllabus......................9 9. Main capabilities ...................................10 10. The syllabus ........................................11 11. Detailed study guide............................12 12. Summary of changes to Audit and Assurance (AA) .........................................19 2 © ACCA 2023-2024 All rights reserved. Audit and Assurance (AA) 1. Intellectual levels The syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated by the student on their way through the qualification. The specific capabilities within the detailed syllabuses and study guides are assessed atone of three intellectual or cognitive levels: Level 1: Knowledge and comprehension Level 2: Application and analysis Level 3: Synthesis and evaluation Very broadly, these intellectual levels relate to the three cognitive levels at which the Applied Knowledge, the Applied Skills and the Strategic Professional exams are assessed. Each subject area in the detailed study guide included in this document is given a 1, 2, or 3 superscript, denoting intellectual level, marked at the end of each relevant learning outcome. This gives an indication of the intellectual depth at which an area could be assessed within the examination. However, while level 1 broadly equates with Applied Knowledge, level 2 equates to Applied Skills and level 3 to Strategic Professional, some lower-level skills can continue to be assessed as the student progresses through each level. This reflects that at each stage of study there will be a requirement to broaden, as well as deepen capabilities. It is also possible that occasionally some higher-level capabilities may be assessed at lower levels. 2. Learning hours and education recognition The ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organisations. This also recognises the wide diversity of personal, professional and educational circumstances in which ACCA students find themselves. As a member of the International Federation of Accountants, ACCA seeks to enhance the education recognition of its qualification on both national and international education frameworks, and with educational authorities and partners globally. In doing so, ACCA aims to ensure that its qualification is recognised and valued by governments, regulatory authorities and employers across all sectors. To this end, the ACCA qualification is currently recognised on the education frameworks in several countries. Please refer to your national education framework regulator for further information. Each syllabus is organised into main subject area headings which are further broken down to provide greater detail on each area. 3 © ACCA 2023-2024 All rights reserved. Audit and Assurance (AA) 3. The structure of ACCA qualification 4 © ACCA 2023-2024 All rights reserved. Audit and Assurance (AA) 4. Guide to ACCA examination structure and delivery mode The pass mark for all A

FAQs

ACCA Audit and Assurance (AA) syllabus如何界定三个知识/认知层级？

大纲将能力评估划分为Level 1知识与理解、Level 2应用与分析、Level 3综合与评价，并说明这些层级与Applied Knowledge、Applied Skills及Strategic Professional的评估认知水平大体对应，同时也可能出现部分较低层技能在后续阶段继续被评估或偶尔在较低层级评估较高能力。

学习时长与教育认可方面，ACCA对考试学习时间有什么要求？

ACCA不规定或建议统一的学习时长，因为学习模式与风格因人和组织而异。文件同时强调ACCA致力于在国家与国际教育框架中提升资格的教育认可度，并通过与教育主管部门和全球合作伙伴的合作确保其在政府、监管机构和用人单位中的认可与价值。

Audit and Assurance (AA)相关考试的结构与交付方式包含哪些关键点？

文件给出ACCA资格考试统一及格线为50%，并说明不同类型考试的交付方式不同：Applied Knowledge为两小时机考，Applied Skills（如AA等）为三小时机考，包含客观题与较长题型；其中Applied Skills的构建式答题要求考生模拟工作场景，使用数字技能以及电子表格与文字处理工具来作答。

Strategic Business Leader考试的特点是什么？

Strategic Business Leader作为Strategic Professional的案例研究考试，从2023年9月起采用3小时15分钟闭卷考试形式，包含阅读、计划与反思时间且可在考试中灵活使用；考试前两周会发布预先材料（pre-seen information）。

Aug 29, 2026

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