Standard March 2026

money laundering , Practice question (Heron co)

Lecture Video

Lecture 1 Introduction of the  AAA syllabus, regulatory environment for audit 

 Audit acceptance, Audit strategy , Audit Plan , ISA 315, Audit risk , exam techniques related to ROMM

Lecture 2 Audit Acceptance  & Audit Planning 

Answer drafting on Audit risk/ROMM - Practice question (Rick group), Group audit 

Practice Audit risk - Rick Group - class work

Lecture 3 - Audit RISK / ROMM Practice session 1, Group Audit 

Practice of Pascal co , Gruber co (ROMM exam techniques)

Clsss work - Pascal Co & Gruber co

Lecture 4 Audit RIsk/ ROMM practice session 2 with exam techniques)

Practice of Margot co (ROMM), Discussion of Professional marks , Business Risk Vs ROMM

Margot co & Professional marks

Lecture 5 Audit RIsk/ROMM Pratice Session 3- Margot co (ROMM), Business Risk Vs ROMM

Audit risk - Eagle group - class work 

Lecture 6  Audit Risk Practice session 4

Business risk explanation , Mercurio Question ( Business risk & ROMM)

Business risk,  Mercurio co Question on ROMM & business risk 

Lecture 7 Business risk Lecture 1

Practice question Pale co (Business risk , ROMM)

Pale Co

Lecture 8 Business risk Practice session 2

RED BACK SPOTS - Business risk and ROMM

Lecture 9 Business Risk Practice Session 3

Practice  Questionsn(Ryder group , Margot group,Eagle group, Sunshine hotel)

Audit Procedures --Ryder group , Margot group,Eagle group, Sunshine hotel 

Lecture 10 Audit Procedures Session 1

Practice Questions ( Zed Communication, Adams group, Rick group)

Audit Procedures- Zed Communication, Adams group, Rick group

Lecture 11 Audit Procedures Practice Session 2

Mercurio co - audit procedures question

Lecture 12 Audit Procedures Practice  Session 3 

Audit Procedures Vs Audit Evidence , Question Practice (Wheeler co)

Audit evidence 1 - Wheeler co

Lecture 13 Audit Evidence session 1

Explanation of audit evidence , Practice Question Marlos co 

Audit evidence 2- Marlosco

Lecture 14 Audit Evidence session 2

Practice Questions on Audit evidence  (Lifeson co, Brearly co) )

Lecture 15 Audit Evidence session 3

Lecture 16 Audit Evidence session 4 

Evaluation of sufficiency and appropriateness of evidence
A difference type of question on Audit Evidence - Thurman co 

Thurman co ( Audit Evidence)

Lecture 17 Audit Evidence Session 5

Lecture 18 Audit Report 

Critical appraisal of Audit Opinion (Goodman group, Kilmister Co)

Goodman group (Critical appraisal of audit group )

Lecture 19 Audit Report Practice Session 1 

Practice Question on Audit Report - Impact on audit Opinion (Lifeson co , Wheeler co )

Audit report (Lifeson co, Wheeler co)

Lecture 20 Audit Report Practice Session 2 

Mistakes in students' write ups,Practice on Audit report (Boston co, Basking co)

Boston co (audit report)

Lecture 21 Audit report Practice Session 3 

Lecture 22 - Review , Subsequent events , Going concerns , comapratives 

Daley co (Going concern question ) , BREARLEY & CO ( critical appraisal of audit report )

Daley co - going concern question 

Lecture 23 Practice review and audit report 

Practice session on Ethics 

Thomason co ( Ethics Practice question)

Weston co - ethics Question 

Codes of Ethics 

class work- pale co, Gruber co on Ethics

Professional liability and Quality(ISQM1, ISQM2) , (practice question (ethics)

Lecture Video - magnolia group (ethics), Forsythia group (quality management)

Lecture 27 AAA

Lecture Video - Thomasson co (ethical & professional issues )

Lecture 28

Ethics Questions - ordway co , eagle group , conolly co

Lecture 29

Assurance and non assurance engagements 

Newman co

class work - Jacob co

Class work - water co 

class work-Beyer co

class work -NEWMAN co 

Other assignments 

Examiner articles discussion 

AAA Notes Volume I

AAA Notes Volume II

AAAvolumeIIINotespdf

NOTES

Advanced Audit and Assurance - March 2026

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Advanced Audit and Assurance - March 2026

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