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ACCA · Strategic Professional

ACCA Advanced Audit and Assurance (AAA)

Develop advanced skills in auditing, assurance, and addressing complex professional and ethical issues.

  • Strategic Professional
  • 22 chapters · 134 lectures
  • ≈ 39 hours of video
  • Taught by Sai Manikanta Pedamallu

Tuition for this paper

₹15,000full course

Enrol in AAA

ACCA exam fee (paid to ACCA): £185. 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 AAA covers

Advanced Audit and Assurance focuses on the highest level of audit and assurance engagements, demanding professional judgement in complex, unstructured scenarios. This paper covers the entire audit process, including accepting engagements, planning, evidence gathering, and reporting, with a focus on group audits, non-audit assignments, and emerging audit issues. It prepares the professional to make high-level decisions regarding audit risk, ethics, and the regulatory environment.

AAA is a Strategic Professional option. You choose any two of AFM, APM, ATX and AAA.

What you will learn

  • Advanced understanding of the regulatory and professional environment for audit.
  • The ethical and professional issues related to accepting and planning complex audit engagements.
  • Detailed assessment and response to audit risk in various scenarios, including IT.
  • Practical issues relating to group audits and specific non-audit assignments (e.g., due diligence).
  • The preparation and evaluation of audit reports and final conclusions.

Course index

AAA lectures, chapter by chapter

22 chapters and 134 recorded lectures, about 39 hours in total. Open a chapter to see each lecture and its length.

0100. Intro Videos

4 lectures · 01:27:49
  1. 04. Mastering Professional Skills00:15:38
  2. 01. Faculty Intro00:15:49
  3. 03. Kaplan Text Syllabus00:25:23
  4. 02. Intro to AAA, Syllabus00:30:59

0221. Revision Modules

6 lectures · 00:59:48
  1. CP1 - Regulatory Bodies00:21:42
  2. Cp4 - Responsibilities00:07:39
  3. Cp4 - Responsibilities00:07:26
  4. Cp3 - Ethics00:13:40
  5. Cp2 - Money Laundering00:05:11
  6. 01. Intro to Revision Modules00:04:10

0320. Exam Tips and Guidance

1 lectures · 00:16:58
  1. 01. Exam Tips and Guidance00:16:58

0419. Cp3 - Code of Ethics and C

2 lectures · 00:50:06
  1. 02. Ethics and threats with safeguards00:38:12
  2. 01. Code of Ethics and Conduct00:11:54

0518. Cp6 - Practice Management

8 lectures · 01:51:16
  1. 08. Exam Approach00:03:45
  2. 07. After Acceptance00:05:50
  3. 06. Engagement Letter00:10:04
  4. 05. Acceptance Considerations00:12:20
  5. 04. Fees Considerations00:24:16
  6. 03. Names and Descriptions00:27:56
  7. 02. Tendering00:19:10
  8. 01. Intro and Changing Auditors00:07:55

0617. Cp5 - Quality Control

8 lectures · 01:26:36
  1. 08. Exam Approach00:04:26
  2. 07. Monitoring and Remidiation00:16:02
  3. 06. Engagement Quality Review00:08:45
  4. 05. Engagement Performance00:13:54
  5. 04. Engagement Resources00:16:22
  6. 03. Acceptance00:07:30
  7. 02. Elements of QMS00:10:02
  8. 01. Intro00:09:35

0716. Cp4 - Professional respons

3 lectures · 01:20:17
  1. 03. Auditors Liabilities00:20:42
  2. 02. Fraud00:29:20
  3. 01. Auditors responsibilities00:30:15

0815. Cp17 - Social, Environment

4 lectures · 01:12:25
  1. 04. Reporting00:07:53
  2. 03. Procedures and Problems in SES00:13:20
  3. 02. Planning the SES Engagement00:04:56
  4. 01. Introduction to SES Reporting00:46:16

0914. Cp8 - Group and Transnatio

8 lectures · 02:09:56
  1. 08. Transnational Audit00:11:50
  2. 07. Joint Audit00:10:51
  3. 06. Audit Report of GA00:12:24
  4. 05. Audit of Consol FS00:15:16
  5. 04. Audit Risks in GA00:10:50
  6. 03. Planning and Performing GA00:40:21
  7. 02. Acceptance of GA00:11:40
  8. 01. Group Audit Intro00:16:44

1013. Cp18 - Audit of Public Inf

4 lectures · 00:32:52
  1. 04. Reporting, Characteristics00:13:26
  2. 03. Planning00:07:50
  3. 02. Performance Information00:05:37
  4. 01. Intro00:05:59

1112. Cp16 - Forensic Audit

3 lectures · 00:40:04
  1. 03. Assurance, Procedures00:16:49
  2. 02. Acceptance00:06:07
  3. 01. Intro and Types of Forensic Audits00:17:08

1211. Cp14 - Prospective financi

5 lectures · 00:59:04
  1. 05. Approach to Exam Question00:07:11
  2. 04. Reporting00:04:13
  3. 03. Procedures00:19:08
  4. 02. Level of Assurance00:07:36
  5. 01. PFI and Acceptance Considerations00:20:56

1310. Cp13 - Review of interim f

1 lectures · 00:21:25
  1. 01. Review of interim financial information00:21:25

1409. Cp12 - Audit-related servi

3 lectures · 01:08:17
  1. 03. Reporting00:15:06
  2. 02. Assurance Levels00:07:38
  3. 01. Intro and Related Services00:45:33

1508. Cp11 - Audit Report

12 lectures · 02:37:56
  1. 04. Basis of Opinion00:09:13
  2. 03. Recap of Audit Opinion00:11:32
  3. 12. Exam Approach00:15:29
  4. 11. Communication with TCWG00:15:29
  5. 10. Other Matter00:07:20
  6. 09. Responsibilities of Auditors and Mnagement00:12:19
  7. 08. Other Information in Annual Report00:09:45
  8. 07. Emphasis of Matter00:14:13
  9. 06. Key Audit Matters00:17:08
  10. 05. Going Concern00:02:58
  11. 02. Audit Opinion00:29:46
  12. 01. Intro00:12:44

1607. Cp10 - Completion and Revi

7 lectures · 02:19:44
  1. 07. Approach to Exam Questions00:19:40
  2. 06. ISA 580 - Written Representations00:12:48
  3. 05. ISA 450 - Evaluation of Mis-statements00:13:34
  4. 04. Final Analytics00:18:36
  5. 03. ISA 570 - Going Concern00:42:45
  6. 02. ISA 560 - Subsequent Events00:27:03
  7. 01. Intro00:05:18

1706. CP9 - Evidence

4 lectures · 01:25:35
  1. 16. ISA 710 - Comparitive Information00:17:37
  2. 15. ISA 510 - Initial Engagements00:16:29
  3. 14. ISA 540 - Accounting Estimates00:20:29
  4. 13. ISA 550 - Related Party Transactions00:31:00

1806. Cp9_Evidence

12 lectures · 04:09:47
  1. 12. ISA 402 - Service Organizations00:21:58
  2. 11. ISA 610 - Work of Internal Auditors00:15:58
  3. 10. Mgt and Audit Experts00:12:38
  4. 09. Substantive Procedures00:28:07
  5. 08. ISA 230 - Audit documentation00:09:53
  6. 07. ISA 530 - Audit Sampling00:25:32
  7. 06. ISA 505 - External Confirmations00:16:24
  8. 05. ISA 501 - Additional Audit Procedures00:13:03
  9. 04. Audit Procedures00:53:39
  10. 03. Understanding the Entity00:11:53
  11. 02. Obtaining Audit Evidence00:25:10
  12. 01. Intro00:15:32

1905. Cp7_Planning, Materiality

16 lectures · 06:28:58
  1. 16. Exam Approach00:46:36
  2. 15. Professional Skepticism00:25:04
  3. 14. Business Risk00:17:02
  4. 13. Audit Risk00:07:59
  5. 12. RMM - Control Risk00:02:54
  6. 11. RMM - Inherent Risk00:22:44
  7. 10. Performance Materiality00:28:34
  8. 09. Materiality - Volume and Nature00:21:00
  9. 08. ISA 315 - Current Developments00:09:54
  10. 07. Components of Internal Control00:51:50
  11. 06. Understanding the Entity00:26:09
  12. 05. Analytical Procedures00:23:53
  13. 04. Risk of Material Mistatement00:25:57
  14. 03. Audit Strategy00:21:45
  15. 02. Risks00:23:17
  16. 01. Review of All Auditing Standards00:34:20

2004. Cp1_Regulatory Environment

8 lectures · 03:10:22
  1. 08. Audit Committee 200:20:19
  2. 07. Audit Committee 100:49:44
  3. 06. Remuneration00:24:58
  4. 05. Audit, Risk and Control00:16:12
  5. 04. Composition, Succession00:11:27
  6. 03. Division of Responsibilities00:27:06
  7. 02. Corp Gov 100:19:56
  8. 01. Regulatory Environment00:20:40

2103. Cp15 - Due Diligence

7 lectures · 01:28:11
  1. 07. Question Practise00:10:55
  2. 06. Exam Approach for DD00:06:46
  3. 05. Procedures in DD00:08:51
  4. 04. Acceptance Considerations00:18:09
  5. 03. Due Diligence vs Audit00:08:26
  6. 02. External Consultants00:09:08
  7. 01. Intro to Due Diligence00:25:56

2202. Cp2 - Money Laundering

8 lectures · 02:26:30
  1. 08. Student Doubts00:11:16
  2. 07. Ethical and TYU00:17:03
  3. 06. Other controls00:27:55
  4. 05. Customer Due Diligence00:11:59
  5. 04. MLTF and KYC00:17:48
  6. 03. Anti ML Programs00:21:42
  7. 02. Offensese under ML00:27:29
  8. 01. Intro and Definition00:11:18
Sai Manikanta Pedamallu, tutor for ACCA AAA

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 AAA coaching cost at Global Fin X?

₹15,000 for the full Advanced 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 Advanced Audit and Assurance (AAA)?

£185 (≈ ₹23,686), 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 AAA?

No. Strategic Professional papers are not exempted for B.Com, CA or CMA India holders, so every route still needs SBL, SBR and two options.

How long is the AAA 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.

Strategic Professional

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