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It sets out legal and regulatory foundations, ethical and professional liability considerations, and practice management procedures, then progresses to planning, evidence gathering, completion, evaluation, review and reporting. It also covers other assignments such as prospective financial information, due diligence and forensic audit, current developments, and required digital and employability skills.",{"@graph":69,"@context":122},[70,84,105],{"@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/advanced-audit-and-assurance-aaa-uk-syllabus-and-study-guide-september-2026-to-june-2027/661562/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/advanced-audit-and-assurance-aaa-uk-syllabus-and-study-guide-september-2026-to-june-2027/661562.png","ImageObject",300,407,{"name":92,"@type":93},"AditGamingID","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":8},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the overall aim of the AAA-UK syllabus?","Question",{"text":112,"@type":113},"It is designed to analyse, evaluate, and conclude on assurance engagements and other audit and assurance issues in line with best practice and current developments.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What core audit and assurance areas does the syllabus cover?",{"text":117,"@type":113},"It covers audit of financial statements (including planning and evidence gathering), completion and review, reporting on historical financial information, and other assignments such as prospective financial information, due diligence, forensic audit, and insolvency-related auditing.",{"name":119,"@type":110,"acceptedAnswer":120},"How are digital and employability skills assessed in the AAA examination?",{"text":121,"@type":113},"The syllabus includes outcomes for demonstrating appropriate digital and employability skills, including accessing exhibits and requirements, selecting response options, and using relevant technology to prepare and present answers professionally during the live exam.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},661562,1793170549,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":8,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":26},962094249103,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Advanced Audit and Assurance (AAA-UK)  \nSyllabus and study guide.  \nSeptember 2026 to June 2027  \nDesigned to help with planning study and to provide detailed information on what could be assessed in any examination session  \nContents  \n1. Introduction to the syllabus ................................................................................................ 3  \n2. Main capabilities ................................................................................................................ 4  \n3. Intellectual levels .............................................................................................................. 5  \n4. The syllabus ....................................................................................................................... 6  \n5. Detailed study guide ........................................................................................................... 8  \n6. Summary of changes to Advanced Audit and Assurance (AAA-INT) ..................................... 18  \n7. Approach to examining the syllabus .................................................................................. 18  \n8. Relational diagram linking Advanced Audit and Assurance (AAA-INT) with other exams....... 20  \n9. Guide to ACCA examination structure and delivery mode .................................................. 20  \n10. The structure of ACCA qualification ................................................................................ 22  \n11. Guide to ACCA examination assessment ........................................................................ 23  \n12. Learning hours and education recognition ....................................................................... 24  \n1. Introduction to the syllabus  \nThe aim of the syllabus is to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.  \nThe Advanced Audit and Assurance (AAA-UK) syllabus further develops key skills introduced in Audit and Assurance at the Applied Skills level.  \nThe syllabus starts with the legal and regulatory environment including money laundering, and professional and ethical considerations, including the Code of Ethics and professional liability. This then leads into procedures in practice management, including quality management relevant at the firm and the engagement level and the acceptance and retention of professional engagements.  \nThe syllabus then covers the audit of financial statements, including planning, and evidence gathering. It then covers the completion, evidence evaluation and review and reporting on an audit of historical financial information. The next section moves onto other assignments including prospective financial information, due diligence and forensic audit as well as the reporting of these assignments and also auditing aspects of insolvency.  \nThe next section covers current issues and developments relating to the provision of auditrelated and assurance services.  \nThe professional skills section of the syllabus links to all others and provides a range of professional skills which the candidate must demonstrate in the exam. These professional skills will make candidates more employable, or if already in work, will enhance their opportunities for advancement.  \nThe final section of the syllabus contains outcomes relating to the demonstration of appropriate digital and employability skills in preparing for and taking the AAA examination. This includes being able to access and open exhibits, requirements and response options from different sources and being able to use the relevant functionality and technology to prepare and present response options in a professional manner. These skills are specifically developed by practicing and preparing for the AAA exam, using the learning support content for computer-based exams available via the practice platform and the ACCA website and will need to be demons","cbCaieJoH0SN17eS","https://ap.wps.com/l/cbCaieJoH0SN17eS","pdf",536150,24,"English","# Introduction to the syllabus\n# Main capabilities\n# Intellectual levels\n# The syllabus\n# Detailed study guide\n# Summary of changes to Advanced Audit and Assurance (AAA-INT)\n# Approach to examining the syllabus\n# Relational diagram linking Advanced Audit and Assurance (AAA-INT) with other exams\n# Guide to ACCA examination structure and delivery mode\n# The structure of ACCA qualification\n# Guide to ACCA examination assessment\n# Learning hours and education recognition","[{\"question\":\"What is the overall aim of the AAA-UK syllabus?\",\"answer\":\"It is designed to analyse, evaluate, and conclude on assurance engagements and other audit and assurance issues in line with best practice and current developments.\"},{\"question\":\"What core audit and assurance areas does the syllabus cover?\",\"answer\":\"It covers audit of financial statements (including planning and evidence gathering), completion and review, reporting on historical financial information, and other assignments such as prospective financial information, due diligence, forensic audit, and insolvency-related auditing.\"},{\"question\":\"How are digital and employability skills assessed in the AAA examination?\",\"answer\":\"The syllabus includes outcomes for demonstrating appropriate digital and employability skills, including accessing exhibits and requirements, selecting response options, and using relevant technology to prepare and present answers professionally during the live exam.\"}]","Advanced Audit and Assurance (AAA-UK) - Syllabus and study guide - September 2026 to June 2027 | PDF"]