Audit and Assurance Professional South Africa (SAA ZAF) - September 2027 to June 2028 Syllabus and Study Guide

Aug 29, 2026

Audit and Assurance Professional South Africa (SAA ZAF) syllabus and study guide for September 2027 to June 2028. It sets out the overall aim: applying technical skills, professional judgement and professional ethics to advise on assurance engagement scope and to evaluate audit execution and conclusions within the regulatory framework. The guide details the main capabilities, intellectual levels, syllabus content, and an approach to examining, including ACCA structure, delivery mode, assessment guidance, learning hours and education recognition.

LanguageEnglish

CategoryExam

FormatPDF

Pages15

Reading Time38 min

AccessFree to download

Overall aim of the syllabus

Introduction to the syllabus

Main capabilities

Intellectual levels

The syllabus

Detailed study guide

Approach to examining the syllabus

Guide to ACCA examination structure and delivery mode

Guide to ACCA examination assessment

Learning hours and education recognition

Syllabus and study guide Audit and Assurance Professional South Africa ( SAAZAF) September 2027 to June 2028 Designed to help with planning study and to provide detailed information on what could be assessed in any examination session. Contents 1. Overall aim of the syllabus .................................................................................................. 3 2. Introduction to the syllabus ................................................................................................ 3 3. Main capabilities ................................................................................................................ 4 4. Intellectual levels ............................................................................................................... 4 5. The syllabus ....................................................................................................................... 5 6. Detailed study guide .......................................................................................................... 6 7. Approach to examining the syllabus .................................................................................. 13 8. Guide to ACCA examination structure and delivery mode .................................................. 13 9. Guide to ACCA examination assessment .......................................................................... 14 10. Learning hours and education recognition ....................................................................... 14 1. Overall aim of the syllabus The overall aim of the syllabus is to enable the application of relevant technical skills, professional judgement and professional ethics to advise on the nature, purpose and scope of assurance engagements, including statutory audit , and to evaluate the practical execution and conclusion of an audit engagement within the regulatory framework. 2. Introduction to the syllabus The syllabus for Audit and Assurance Professional (SAA ZAF) starts by introducing candidates to the regulatory environment and then moves on to professional and ethical considerations and the responsibilities of the auditor. Quality management is an important focus for the auditor, with the syllabus focusing on how the audit firm must maintain a culture of quality, as well as ensuring that work on individual engagements meets the high standards expected of an auditor. The syllabus then moves on to planning and conducting an audit of historical financial information. Candidates will develop risk assessment skills through considering specific issues relevant to the audit, such as whether it is a first time engagement or whether the firm is auditing companies in other jurisdictions. Auditors need to understand when controls within a company can be relied upon and the level of evidence which is needed and the syllabus requires candidates to evaluate appropriate audit procedures and whether the work of experts or other third party sources can be relied upon. The syllabus then introduces group audits. This syllabus area focuses on the additional mattersand risks which should be considered by the group auditor, including working with component auditors. Next, the syllabus addresses completion, review and reporting , including the evaluation of matters which may affect the auditor’s report. It also assesses the matters which should be reported to those charged with governance. Audit firms are required to provide non-audit engagements, including sustainability assurance, forensic, due diligence, engagements assessing prospective financial information and public sector audits. The final two sections of the syllabus assess the purpose and extent of the assurance which may be provided, as well as evaluating engagement specific acceptance matters. Candidates will learn how to evaluate the procedures which should be performed, assess the evidence obtained and justify an appropriate conclusion for th

FAQs

What is the overall aim of the SAA ZAF syllabus?

Enable candidates to apply technical skills, professional judgement and ethics to advise on assurance engagement scope and to evaluate the practical execution and conclusion of an audit within the regulatory framework.

What key topics does the syllabus cover after the regulatory introduction?

Professional and ethical considerations for auditors, quality management requirements, planning and conducting audits of historical financial information, group audit matters, and completion, review and reporting.

What professional capabilities are candidates expected to demonstrate?

Advise on auditor actions for legal and regulatory compliance, evaluate firm-wide and engagement-level quality management, plan audits and assess risks, handle group audit matters, apply professional scepticism, respond to ethical issues, evaluate evidence and reporting actions, and manage non-audit and sustainability assurance engagements.

Aug 29, 2026

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