Standard self-paced December 2026

AA COURSE NOTE 

Exam kit 

NOTES 

Syllabus introduction, Assurance & Non assurance services


Syllabus overview , Agency relationship , stewardship , Assurance Engagement 

Lecture 1   

Appointment & removal of Auditor , Corporate Governance 

Lecture 2 

Practice on Corporate Governance, Internal controls 
ntro 

Internal Audit, Daley Co , Petra Co, introduction of control and Control Componenets 

Lecture 3

Documenation of controls ,  control objcetives , control Procedures 

control& & TOC tutorial -2.

Direct Controls , Petra co , Snowdon co

DIRECT CONTROLS IN ACCA AA

Whittaker Co

Whittaker co - direct controls

CONTORL & TOC 

Control deficienceis & Receommendations  ,Francisco co , silver co.

(Control deficiencies )Petra co , Daley co 

Quirky QuadBike co

Control deficiencies , recoemmndations , TOC, Questions work book 

Control defiiciencies & recoemmendations 

Castle COurier Co, | mistakes by studenst in controls Questions 

Lecture 8 

TOC Vs Substantive tests , FS Assertions 

Types of Substantive Tests 

Lecture 9 - Substantive Tests 

HAND out related to Substantive tests on assertions 

 Completeness

Existence & Occurence Assertion

Rights And Obligation

Valuation & Allocation , Accuracy

Cut Off

Circularisation. , types , Method 

payroll, director emoluments,inventory count , Cash and bank

Substantive tests on assertions 

intangible assets, Provisions , share capital, Audit sampling., using work of IA  & Expert

service organisation , audit in computerised environment 

Audit Evidence 

Substantive tests Exam techniques - Heron Co, Spinach Co 

Substantive tests workbook 

 Peach Co, Harlem co, Pacific Co

Purrfect Co - Substantive Tests 

Vega Vista Co, HYacinth co - Substantive Tests 

Latte co 

COOKIT Co (MJ 2024 ) 

Danube  Co - Substantive Tests 

Substantive tests Exam Questions Practice

Audit Planning , ISA 315, Audit Risk 

Materiality , laws & regulations.

Audit Planning 

Audit Risk -- most common audit risk in exams , Green Co

Peach co - Audit risk question

LAPIS Co

Knight Electronics , Hart co | Audit Risk

Audit Risk Practice 

Audit report, reporting to those charged with governance

Review, subsequent events, Exam Questions (hyacinth co, heron co.)

Going concern, Writtten representation| Spadefish co, Jasmine co, OTQs Study Hub

Audit Report , Review & Finalisation of Audit 

Ethical principles , threats 

EThics lecture 2, Study hub OTQ

Codes of Ethics 

Quality Management | Green co 

Audit Quality 

Audit of specofc items  1

Audit of specifc items 2  | Audit Finalisation

STUDY HUB OTQs 

Recorded ACCA Audit and Assurance (AA) course for December 2026 with Hamzah Siddique. Study the full syllabus at your own pace, any time.

Audit and Assurance - (Self-paced) December 2026

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Audit and Assurance - (Self-paced) December 2026

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