How long does it take to complete the AA course?

The AA course is designed for flexible learning. Most students complete it in 8-12 weeks studying 6-8 hours per week. You can progress at your own pace with lifetime access to all materials.

Do I get access to practice exams and mock assessments?

Yes — your course includes comprehensive practice questions, mock assessments, and exam-style scenarios with detailed feedback to help you identify areas for improvement.

What support is available during my studies?

You have access to expert tutors through discussion forums, weekly live Q&A sessions, and office hours. Our tutors are industry professionals with extensive teaching experience.

AA · Applied Skills · ACCA

Audit and Assurance

Audit and Assurance (AA) develops your understanding of the audit process, from planning and risk assessment through to evidence gathering and reporting. You'll learn the principles of external audit, internal audit, and other assurance engagements under ISAs.

74 lessons Pass guarantee

What you'll learn

External audit framework and regulation
Audit risk model (inherent, control, detection)
Audit planning and materiality
Internal controls and testing
Audit evidence and procedures
Audit reporting and completion

Objective Test Exam

AA Objective Test

Computer-based exam taken at a Pearson VUE test centre. Sat independently — no aggregation of marks with other subjects. Available in March, June, September & December.

Questions

180

Minutes

50%

Pass mark

Sessions/yr

Practice Exams

Practice Questions

Test your understanding with practice questions covering every examinable topic. Get instant feedback and detailed explanations after every attempt.

Instant results with detailed explanations

Unlimited practice attempts

Performance tracking and analytics

Subject Access Required

Practice exams are available to all students with subject access. Get access to unlock unlimited practice exams with detailed explanations and performance analytics.

Subject access includes:

All video lessons

Unlimited practice exams

Detailed answer explanations

Performance analytics

Get Full Access

Study Plan

Personalized learning path

View Study Plan

What you'll study

A. Audit framework and regulation

This section introduces the purpose, types, and legal/regulatory frameworks of auditing. You’ll learn how audits enhance trust in financial reporting, who sets audit standards, and how independence, objectivity, and ethics underpin audit quality.

4 modules · 16 lessons

B. Planning and risk assessment

Understand the importance of planning in delivering effective audits. You’ll learn how to assess risk, set materiality thresholds, and develop strategies for collecting sufficient audit evidence—aligned with ISA requirements.

3 modules · 12 lessons

C. Internal control

Explore how organisations safeguard assets and ensure reliable reporting. This section covers control environments, types of controls, limitations, and the auditor’s role in evaluating and testing control systems.

3 modules · 18 lessons

D. Audit evidence

Master how auditors gather and evaluate sufficient and appropriate evidence. You’ll examine evidence types, testing methods, and sampling techniques, all within the context of audit assertions and financial statement risk areas.

9 modules · 23 lessons

E. Review and reporting

Learn the final stages of an audit. This section covers review procedures, subsequent events, going concern assessments, and how to form and communicate audit opinions using the appropriate auditor’s report.

2 modules · 5 lessons

AA specimen exam

Coming soon

Gain insight into exam format, expectations, and performance standards. This section breaks down the specimen paper, with tutor-led debriefs covering key questions, model answers, examiner focus areas, and common candidate pitfalls—helping you sharpen your exam technique.

5 modules

Get access

Audit and Assurance

£199 lifetime access

All video lessons, exercises and resources
Unlimited practice exams with detailed feedback

Get AA — £199 View all pricing options

How it works for AA

Step 1

Learn

Grasp the AA syllabus fast.

74 lessons covering every examinable area — nothing more, nothing less. No 40-hour lecture series when 15 will do.

Expert-led video lessonsDownloadable course notesAI video assistant

Step 2

Practise

Sit the AA exam before you sit it for real.

60-question objective test mocks replicating official ACCA conditions. Same format, same timing, same pressure. Full worked explanations for every answer.

60-question mock examsWorked explanationsUnlimited attemptsPerformance tracking

Step 3

Diagnose

Stop revising AA topics you already know.

After every mock, VIVA maps your AA strengths and weaknesses and rebuilds your study path around what actually needs work. Instant AI-enhanced marking with expert oversight. The speed of technology, the judgement of real experts.

Instant markingStrength & weakness mapSmarter sequencingExpert oversight

Not sure if AA is your next step?

Find exactly what to buy next.

Tell us how far through ACCA you are. We'll show you the right course pack in 30 seconds.

Find my course Get AA — £199

Frequently asked questions

Most students complete AA in 8–12 weeks studying 6–8 hours per week. You have lifetime access so you can progress at your own pace.

Yes — every learning outcome in the AA syllabus is covered across the video lessons and practice questions.

Yes — your course includes unlimited objective test practice with 60-question exams, instant feedback, and detailed explanations for every question.

Yes. If you complete the course and don't pass your exam, we'll refund your course fee in full. Terms apply — see our pass guarantee page for details.