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ACCA · Applied Skills

ACCA Audit and Assurance (AA)

Understand the audit process from start to finish, assurance engagements, and principles of professional ethics.

  • Applied Skills
  • 14 chapters · 56 lectures
  • ≈ 30 hours of video
  • Taught by Sai Manikanta Pedamallu

Tuition for this paper

₹10,000full course

Enrol in AA

ACCA exam fee (paid to ACCA): £147. No GST for individual students. Need a GST invoice for input credit? Ask us — 18% GST is added. Manual UPI has no extra charge; cards and net banking through Razorpay add 2% + GST (2.36%).

This course includes

  • Learn from a Qualified ACCA.
  • Pre recorded content accessible via laptop, PC, Android mobiles, Android Tabs, I-Phones, and I-Pads.
  • 3× views per lecture with 6 months' validity. Extended free until you pass — just ask.
  • 24*7 tutor support on Telegram and WhatsApp.
  • Soft copies of Materials provided within the Course fee.
  • Digital Class Notes – Shared as PDF Files via Google Drive.
  • Student shall be added to the telegram group of the subject after enrollment.

About the paper

What ACCA AA covers

Audit and Assurance focuses on the process of carrying out external audits and other assurance engagements. It covers the principles of professional ethics, audit planning, risk assessment, and gathering sufficient, appropriate audit evidence. The goal is to develop the essential knowledge of the audit process and its regulatory environment, enabling candidates to understand and evaluate the various stages of an audit from appointment to the final report.

AA is an Applied Skills exam, sat in the March, June, September and December sittings.

What you will learn

  • The purpose, scope, and regulatory framework of audit and assurance engagements.
  • Ethics, professional conduct, and quality control in an assurance context.
  • How to plan an audit, including identifying and assessing the risks of material misstatement.
  • The purpose and evaluation of internal controls and the application of audit procedures.
  • How to review the financial statements and formulate the final audit report.

Course index

AA lectures, chapter by chapter

14 chapters and 56 recorded lectures, about 30 hours in total. Open a chapter to see each lecture and its length.

0100. Intro Videos

2 lectures · 00:44:36
  1. 01. Faculty Intro00:15:49
  2. 02. Introduction to Audit00:28:47

0201. Introduction to assurance

2 lectures · 01:04:55
  1. 1. Audit and Assurance00:51:26
  2. 1. Audit and Assurance - Review Engagements00:13:29

0302. Rules and regulation

1 lectures · 00:29:19
  1. 2. Governing Aspects of Audit00:29:19

0403. Corporate governance

4 lectures · 02:00:05
  1. 3_1 Corporate Governance00:32:08
  2. 3_2 Corporate Governance00:14:59
  3. 3_3 Corporate Governance00:42:44
  4. 3_4 Corporate Governance - Audit Committee00:30:14

0504. Ethics and acceptance

2 lectures · 01:05:50
  1. 4_1 Ethics and threats with safeguards00:38:12
  2. 4_2 Audit Acceptance and Engagement00:27:38

0605. Risk

3 lectures · 01:46:44
  1. 5_1 Audit Risk00:45:47
  2. 5_2 Materiality - ISA 32000:20:42
  3. 5_3 Risk Assessment Procedures - ISA 31500:40:15

0706. Planning

5 lectures · 02:33:04
  1. 6.1 Quality Control00:36:27
  2. 6.2 ISA 240 - Fraud00:47:50
  3. 6.3 ISA 250 - Laws and Regulations00:24:40
  4. 6.4 - ISA 230 - Audit Documentation00:30:45
  5. 6.5 Audit plan and strategy and types of audit00:13:22

0807. Evidence

7 lectures · 03:23:53
  1. 7.1 Audit Evidence00:44:16
  2. 7.2 ISA 620 - Auditors Expert00:24:47
  3. 7.3 Using work of internal Auditor00:25:20
  4. 7.4 ISA 402 -Service Organization00:23:43
  5. 7.5 ISA 530 -Audit Sampling00:25:52
  6. 7.6 CAAT00:21:30
  7. 7.7 Data Analytics00:38:25

0908. Systems and controls

7 lectures · 04:58:01
  1. 8.1 Internal Controls00:21:20
  2. 8.2 Components of IC00:52:45
  3. 8.3 IC Evaluation00:43:41
  4. 8.4 Sales System00:55:23
  5. 8.5 Purchase System00:52:54
  6. 8.6 Payroll Systems00:31:45
  7. 8.7 Cash and Inventory Systems00:40:13

1009. Internal Audit

1 lectures · 00:55:56
  1. 9.1 Internal Audit00:55:56

1110. Audit Procedures

9 lectures · 05:00:29
  1. 10.1 Introduction to Audit Procedures00:38:14
  2. 10.2 Summary of Procedures00:29:20
  3. 10.3 Assets - AP00:50:40
  4. 10.4 Inventory - AP00:53:08
  5. 10.5.1 Liabilities00:46:34
  6. 10.5.2 Equity and Directors Remuneration00:19:01
  7. 10.6 Profit and Loss00:21:39
  8. 10.7 Accounting Estimates and Smaller Entities00:20:46
  9. 10.8 Not for Profit Entities00:21:07

1211. Completion and review

5 lectures · 02:19:31
  1. 11.1 Completion and review - Subsequent Events00:44:25
  2. 11.2 ISA 570 - Going Concern00:56:00
  3. 11.3 Overall review of the financial statements00:07:57
  4. 11.4 ISA 450 Evaluation of Misstatements Identifie00:10:16
  5. 11.5 ISA 580 - Written Representations00:20:53

1312. Reporting

7 lectures · 02:46:10
  1. 12.1 Introduction to Audit Report00:33:54
  2. 12.2 Audit Report and Unmodified Opinion00:33:57
  3. 12.3 ISA 701 - Key Audit Matter Paragraph00:17:18
  4. 12.4 Unmodified opinion with add Paragraph00:22:36
  5. 12.5 Modified Opinion00:34:12
  6. 12.6 Going Concern Implications00:09:13
  7. 12.7 Reporting to those charged with governance00:15:00

1413. Summary of key ISAs

1 lectures · 00:34:30
  1. 13. Summary of Auditing Standards00:34:30

Free demo lectures

Watch AA before you enrol

1. Introduction to Audit and Assurance (F8) paper of ACCA
1. Introduction to Audit and Assurance (F8) paper of ACCA
Audit Risk
Audit Risk
Computer Aided Audit Techniques | CAAT | Software in Audit | Computers in Audit | ACCA F8/P7
Computer Aided Audit Techniques | CAAT | Software in Audit | Computers in Audit | ACCA F8/P7
Audit Report | Unmodified Opinion | Special Paragraphs in Audit Report | Audit and Assurance | ACCA
Audit Report | Unmodified Opinion | Special Paragraphs in Audit Report | Audit and Assurance | ACCA
All free AA videos
Sai Manikanta Pedamallu, tutor for ACCA AA

Your tutor

Sai Manikanta Pedamallu

CMA (US), ACCA (UK), CSCA (US), Dip IFRS, AFA (UK), MIPA (Aus), M.Com, M.B.A

A rare breed of educator who balances a high-stakes corporate career with a passion for transformative training. As the Director & GM of a software firm, Sai Manikanta brings the 'actual' world of finance and operations into the classroom. His credentials—spanning ACCA, CMA, and Triple Masters—are not just letters, but tools he uses to shape the next generation of global finance leaders.

Full profile

Frequently asked questions

How much does ACCA AA coaching cost at Global Fin X?

₹10,000 for the full Audit and Assurance course. No GST for individual students. Need a GST invoice for input credit? Ask us — 18% GST is added. Manual UPI has no extra charge; cards and net banking through Razorpay add 2% + GST (2.36%).

What is the ACCA exam fee for Audit and Assurance (AA)?

£147 (≈ ₹18,820), paid to ACCA when you book the exam at the standard entry deadline. It is separate from tuition. See the full ACCA fee breakdown.

Can I get an exemption from ACCA AA?

It is typically exempted for: Qualified CA (CA Final passed). CA students are exempted from AA after passing Auditing and Ethics. Use the exemption checker to see your exact position.

How long is the AA lecture access?

Recorded lectures come with 6 months of access, and each lecture can be viewed 3 times. If you cannot sit the exam or do not clear it, access is extended free until you pass, on request.

Applied Skills

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Questions about AA?

Tell us which papers you have passed or been exempted from. We will help you plan the order and the sitting.

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