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6. AAA | Advanced Audit & Assurance (English)

Demo Lesson / Sample Lesson Sample Lesson

ACCA AAA (P7) – Demo lecture by Sir Kashif Kamran (Auditor Liability) | 1:47

1. Block 1 Regulatory environment (Syllabus area A)

1.1 Block 1 Orientation (New for Dec 2024 & 2025 exams) | 0:08

1.2 Lecture 1 Money Laundering (Part 1) | 1:42

1.3 Lecture 2 Money Laundering (Part 2) | 1:25

1.4 Lecture 3 Auditor liability | 1:47

1.5 Lecture 4 Professional skepticism | 1:19

1.6 Lecture 5 Auditor responsibility for fraud in audit of financial statements | 1:58

1.7 Lecture 6 Auditor responsibility for laws and regulations | 1:31

1.8 Lecture 7 Using the work of others | 1:48

1.9 Addendum to lecture 7 Using the work of internal auditor | 0:48

1.10 Lecture 8 Auditor responsibility for opening balances and joint audit | 1:31

1.11 Lecture 9 Corporate governance and outsourcing and its impact on audit | 1:49

2. Block 2 Ethical and professional issues_ practice management and quality management (Syllabus area B & C)

2.1 Block 2 Orientation (New)_ For Dec 24 _ 2025 exams | 0:07

2.2 Block 2 lecture 1 – Practice management | 2:23

2.3 Block 2 lecture 2 – Practice management | 2:28

2.4 Block 2 Lecture 3 – Practice management (End)_ Ethical and professional issues | 2:29

2.5 Block 2 Lecture 4 – Ethical and professional Issue | 1:41

2.6 Addendum to Block 2 Lecture 4 -Writing a good ethics answer _ Examiner article published April 2023 | 0:25

2.7 Block 2 Lecture 5 Part 1- International standard on quality management -Part 1 | 1:55

2.8 Block 2 Lecture 5 Part 2- International standard on quality management -Part 2 | 0:49

2.9 Block 2 Lecture 5 Part 3- ISA-220 (Revised) | 0:47

2.10 Block 2 Lecture 6 – Quality management practice question | 1:49

2.11 Block 2 Practice session 1 _ quality management _Sep 2022 Q2 | 1:01

2.12 Block 2 Practice session 2_ Quality management _Practice exam 2 Sep 22 | 0:48

3. Block 3 Planning an audit of FS (Syllabus area D)

3.1 Block 3 Overview lecture (NEW) | 0:14

3.2 Block 3 Lecture 1 _ Planning an audit of FS (NEW) | 1:02

3.3 Block 3 Lecture 2 _ Practice lecture for Planning an audit of FS (NEW) | 1:06

3.4 Block 3 Lecture 2 (Add on 1) Practice of March 2020 paper for audit strategy | 0:58

3.5 Block 3 Lecture 2 (Add on 2) Audit of less complex entities (Added Aug 2025) | 0:47

4. Block 3 Audit risk and risk of material misstatement (Syllabus area D)

4.1 Block 3 orientation for audit risk & risk of material misstatement (Section) | 0:04

4.2 Block 3 Lecture 3 Audit risk – risk of material misstatement – concept building (NEW) | 1:09

4.3 Overview of exam practice on Audit risk – RoMM – how to utilize it | 0:10

4.4 Q1 Sep 22 Risk of material misstatement (Day 2 Dec 22 webinar) | 2:02

4.5 Q1 Dec 22 Risk of material misstatement (Day 4 March 2023 webinar) | 1:29

4.6 Q1 Mar-Jun 23 Risk of material misstatement (Day 2 Sep 2023 webinar) | 1:12

4.7 Q1 Sep-Dec 23 Risk of material misstatement (Day 2 March 2024 webinar) | 1:23

4.8 Block 3 Lecture 4 Part 1 (Practice exam 1 Sep 22 Audit risk) | 1:00

4.9 Block 3 Lecture 4 Part 2 (MJ 24 Qs Significant risk of material misstatement) | 0:35

5. Block 3 Business risk (Syllabus area D)

5.1 Block 3 Orientation for business risk (This section) | 0:03

5.2 Block 3 lecture 5 – Business risk | 2:23

5.3 Addendum to Lecture 5 – Business risk (Exam technique article Part 1) | 1:01

5.4 Overview of exam practice on business risk – How to use it effectively | 0:01

5.5 Q1 Sep 22 Business risk (Day 1 Dec 22 webinar) | 2:43

5.6 Q1 Dec 22 Business risk (Day 3 March 2023 webinar) | 1:26

5.7 Q1 Sep-Dec 23 Business risk (Day 2 March 2024 webinar) | 1:22

6. Block 3 Procedures and Evidence (Syllabus area D & E)

6.1 Block 3 Procedures and evidence orientation (New) | 0:03

6.2 Block 3 lecture 6 – Procedures and evidence | 0:02

6.3 Block 3 Lecture 7 – Procedures and evidence | 2:44

7. Block 3 Reporting to TCWG and Audit report (Syllabus area E)

7.1 Block 3 Completion and reporting orientation (New) | 0:05

7.2 Block 3 lecture 8 – Communication of matters to TCWG and Audit report | 2:18

7.3 Block 3 Lecture 9 – Audit report | 2:25

7.4 Block 3 lecture 10 – Audit report | 2:47

7.5 Block 3 lecture 11 Part 1 – Audit report | 1:15

7.6 Block 3 lecture 11 Part 2 – Audit report (Specifically going concern matters) | 1:08

8. Block 3 Group audit (Syllabus area D)

8.1 ISA600_R_ Group audit – session 1 | 0:47

8.2 ISA600_R_ Group audit – session 2 | 0:48

9. Block 4 other assignments (Syllabus area F)

9.1 Block 4 Orientation (New) for Dec 24 – 2025 exams | 0:07

9.2 Block 4 lecture 1 – Due Diligence review | 2:29

9.3 Block 4 lecture 2 – Due diligence | 2:29

9.4 Block 4 lecture 3 – Forensic and Audit of performance info | 3:11

9.5 Block 4 lecture 4 – Audit of performance info and Review of prospective financial info (PFI) | 3:01

9.6 Block 4 lecture 5 – Report on prospective financial information (PFI) | 0:58

9.7 Addendum 1 – Assurance on social and environmental info – Part 1 of the examiner article | 1:29

9.8 Addendum 2 – Assurance on social and environmental info – Part 2 of the examiner article | 1:13

9.9 Proposed ISSA 5000 – Part 1 | 0:43

9.10 Proposed ISSA 5000 – Part 2 | 1:14

10. Current issues (Syllabus area G)

10.1 Climate risk and the auditor | 0:50

10.2 Data analytics and the auditor (New – Updated Nov 2024) | 0:30

11. Professional skill marks (NEW)

11.1 Gaining professional skill marks in AAA paper | 1:03

Resource Section

Block 1 – Articles To Read (AAA – Advanced Audit & Assurance)

Block 2 – Articles To Read (AAA – Advanced Audit & Assurance)

Block 3 – Articles To Read (AAA – Advanced Audit & Assurance)

Block 4 – Articles To Read (AAA – Advanced Audit & Assurance)

Summaries of Accounting Standards

Past Questions Papers – Prior to 2022

Examiner Reports to Read

Audit Report – Samples

UK Syllabus Only for UK stream students

AAA UK vs AAA INT – UK STREAM (SYLLABUS ADD-ON) | 0:10

Insolvency & the role of Auditor | 0:33

Demo Lesson / Sample Lesson

6. AAA | Advanced Audit & Assurance (English)
Demo Lesson / Sample Lesson

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ACCA AAA (P7) – Demo lecture by Sir Kashif Kamran (Auditor Liability) | 1:47

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