[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29981":3,"doc-seo-29981":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},29981,1099514067415,"Rowan","https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",4,"Exam","Audit & Assurance Practice to Pass Dec 2021","This document outlines a \"Practice to Pass\" session for the Audit & Assurance (AA) exam, scheduled for the December 2021 session. The objective is to provide guidance aligned with the examiner's mindset, clarify misconceptions, and enhance exam preparation. The session agenda, spanning five days from November 2nd to November 6th, 2021, includes topics such as Audit Risk, Control System, Audit Procedures, Handling Objective Tests (OTs), and Knowledge-based questions. The document also presents recent AA pass rates, highlighting that the latest available pass rate in September 2021 was 39%, with a peak of 43% in March 2021 and a low of 39% in December 2020. Advice for passing the AA exam includes comprehensive reading of the textbook, revising accounting standards, memorizing key ISA points, practicing previous exam questions, utilizing ACCA resources like examiner approach and technical articles, managing time effectively, attempting three full mock exams, and practicing on the ACCA CBE platform. The ACCA CBE platform is emphasized as crucial for simulating the exam environment at home, while the ACCA education hub offers tools for understanding the challenging new environment and polishing skills for higher scores under pressure. The tutor, Athar Mehmood, is introduced with his qualifications, experience, and specializations, along with his teaching distinctions and roles in mentoring programs.","cbCaih7K43qsjOPw","https://ap.wps.com/l/cbCaih7K43qsjOPw","pptx",688492,1,1778285170,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","audit-assurance-practice-to-pass-dec-2021","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/audit-assurance-practice-to-pass-dec-2021/29981",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/vnd.openxmlformats-officedocument.presentationml.presentation","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]