ACCA Audit Procedures - AA & AAA - Last 5 Exam Sittings Compiled (March/June 2023–March/June 2025) - Key Procedures, Mistakes & Examiner Tips

Aug 28, 2026

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Comprehensive compilation of every audit procedure requirement extracted from the last five ACCA AA and AAA exam sittings (March/June 2023 to March/June 2025), sourced exclusively from ACCA official examiner reports and suggested answers. Each entry links the scenario summary to the specific assertions tested, provides the examiner-approved audit procedures designed to gain marks, highlights common mistakes that lose marks, and includes targeted examiner tips. Also features key examiner rules for writing procedures and an 8-mark audit risk model.

LanguageEnglish

CategoryExam

FormatPDF

Pages32

Reading Time1 h 21 min

AccessFree to download

How to Use This Document

Key Examiner Rules (Apply to All Procedure Questions)

Marks Model for Audit Risks (8-mark format)

All Audit Procedure Questions by Exam Sitting

March/June 2025 - Pimento Co (AA - Trade Discount Receivable)

ACCA Audit Procedures AA & AAA | Last 5 Exam Sittings Compiled From Official ACCA Examiner Reports & Suggested Answers | March/June 2023—March/June 2025 Includes: Exact Procedures | Common Mistakes to Avoid | Examiner Tips | Assertions Tested | 5 Exam Sessions
MJ23—MJ25 | Official Source
ACCA Examiner Reports | AA & AAA
Both levels covered | Exam Ready
Mistakes & tips included | | --- | --- | --- | --- | ACCA PASSPOINT | For Study Purposes Only | Not forResale Source: ACCA Official Examiner Reports—[accaglobal.com/students/acca/f8 and acca/p7](accaglobal.com/students/acca/f8 and acca/p7) By Sir Mahad Usama Contact WhatsApp Useful Resources YouTube How to Use This Document—Key to Examiner Approach This document extracts every audit procedure question from the last 5 ACCA AA and AAA exam sittings (MJ2023–MJ2025), sourced exclusively from ACCA's official examiner reports published on [accaglobal.com](accaglobal.com). | Structure of Each Entry
| | --- | | SCENARIO SUMMARY: What the question scenario described—read this to understand the context before the procedures. | | ASSERTION TESTED: The audit assertion(s) the procedures address (Valuation, Completeness, Cut-off, Existence, Rights & Obligations, Occurrence, Presentation) . | | AUDIT PROCEDURES: Exact procedures that GAIN MARKS—sourced directly from the examiner's report and model answers. Each procedure is written with the required source document and purpose. | | COMMON MISTAKES: Procedures the examiner identified as WRONG answers—learning these is as valuable as learning the correct procedures. | | EXAMINER TIP: The examiner's specific guidance for that question type. | | Key Examiner Rules (apply to ALL procedure questions) | | --- | | 1. DETAIL: Every procedure must state (a) WHAT is being done and (b) WHICH document is used and (c) WHY/what is confirmed. 'Review disclosures' = ½ mark. 'Review disclosures in accordance with IAS 16' = 1 mark. | | 2. TAILOR: Only write procedures relevant to the specific assertion and account balance asked. Valuation question = no cut-off or existence procedures. | | 3. SUBSTANTIVE vs TESTS OF CONTROL: Do not give tests of control when substantive procedures are required. Reviewing board minutes for authorization = test of control, not substantive. | | 4. SOURCE DOCUMENT: Always name the source document. 'Review post-year-end payments' = ½ mark. 'Review post-year-end payments and agree to the payables listing' = 1 mark. | | 5. ANALYTICAL PROCEDURES: Must state what is compared, what differences are investigated, and with whom. 'Compare to prior year' alone = ½ mark. 'Compare to prior year; investigate significant differences with management' = 1 mark. | | 6. WRITTEN REPRESENTATIONS: Only appropriate where no independent evidence is available OR where relying on management judgement. Do NOT use for PPE additions, payroll, NRV—independent evidence exists. | | 7. NO MANAGEMENT RESPONSES: Auditor procedures only. 'Recruit a replacement credit controller' is a management action, not an audit procedure. | | Marks Model for Audit Risks (8-mark format) | | --- | | Identification of risk factor from scenario: ½ mark | | Explanation of risk (specific F/S line + assertion or over/under/misstated): ½ mark | | Auditor's response (specific action addressing that exact risk): 1 mark | | TOTAL per risk: 2 marks | 8 risks × 2 marks = 16 marks | | ONE piece of scenario information = ONE risk (not two separate risks for the same issue) . | | 'Misstated' only scores if the balance could genuinely be EITHER over OR understated. If clearly overstated, say 'overstated' . Hedging both ways = no credit. | All Audit Procedure Questions—Compiled from Official ACCA Examiner Reports Sorted by exam sitting (most recent first) . Each entry is a separate procedure requirement from the examination. Company & Topic Assertion(s) Audit Procedures (Examiner-Approved) | Attempt |
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FAQs

What does this document extract from the ACCA AA and AAA exams?

It extracts every audit procedure question requirement from the last five exam sittings (March/June 2023–March/June 2025), taken directly from ACCA official examiner reports and suggested answers.

How should audit procedures be written to earn full marks?

Each procedure must state what is done, which source document is used, and what is confirmed. Procedures must be tailored to the specific assertion and account balance, and include clear analytical and evidence-based steps where required.

What common mistakes are specifically warned against?

Avoid giving generic receivables procedures when the question is about a trade discount receivable, failing to specify the required source document for post-year-end testing, and not recalculating or linking values to the scenario’s relevant drivers.

Aug 28, 2026

Upload by Maeve