ACCA AA Exam Tips September 2018


ACCA Audit & Assurance (AA) Exam Tips September 2018 session given below are just intelligent guesses from exam point of view provided by famous tuition providers. These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics.

ACCA AA Exam Tips September 2018:

ACCA AA Exam Tips September 2018 Session is given below by famous tuition providers


Part A: MCQ’s will be from any syllabus area.

Part B: Some of the frequently tested areas in the past were

  • Ethics / Conflict of Interest / Confidentiality / Audit committees
  • VFM, Outsourcing,
  • Audit risks and responses
  • Cash, inventory, purchases (including tests of control)
  • Purchases, revenue, Payroll
  • Written representations
  • Auditor’s reports
  • Limited assurance engagements
  • Expectation gap
  • Auditor rights and duties
  • Engagement letters
  • Fraud and error
  • Components of an internal control system
  • Inherent limitations of internal control
  • Risk assessment procedures
  • Financial statement assertions (Ratios)

You must learn the ISAs – not the numbers, but the objectives and key provisions of each ISA. Nearly 30% of the last exam was testing pure rote-learned knowledge.

The examiner wants QUALITY not QUANTITY – sometimes gives 1.5 marks for a well-explained point.

Look at the past exams – many of the model answers were in columnar format. Long windy paragraphs are not an option. Stay to the point and straightforward.

Time allocation is as important in this exam as it is in the others – 1.8 minutes per mark.


Remember to pay attention to the verbs used in questions as these indicate the number of marks available. The verb ‘explain’ requires a sentence and will score one mark, whereas the verb ‘list’ simply requires you to list out information with no further explanation and will score 0.5 mark per point.

The majority of marks for section B will test syllabus areas B, C and/or D. Areas expected to be tested in Q16 & 18 will include:
– Audit planning.
– Audit risk (identification and explanation of audit risks from a scenario and explanation of the auditor’s response to each risk).
– Internal audit.
– Internal controls (identification and explanation of deficiencies in internal control and the recommendation of suitable internal controls or descriptions of tests of control).
– Audit procedures (both substantive procedures and tests of control).


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