Standard June 2026

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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 Practcie 

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 specifc items - 1

Audit of specifc items 2 | Audit Finalisation

STUDY HUB OTQs 

lecture video

Lecture AA- 29-04-2026 

Evrest Co (MJ 2025) | TRibeca & Chelsea Co (SD 2025) 

Additonal Practice Questions 

live class 

lecture AA ---06-05-2026 LIVE CLASS 

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Audit and Assurance - June 2026

Course content

Course Description