ACCA AAA Exam Tips September 2018


ACCA Advanced Audit and Assurance (AAA) 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 AAA Exam Tips September 2018:

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


Concentrate on the core areas – these are the ones that are regularly examined; your Kaplan tutor will help you to identify what they are. But your strategy should be study breadth not depth; it is much better to have a working knowledge of the whole syllabus rather than just 6 topics in lots of depth.

Pay attention to the verbs in the question to start with. ‘Explain’ requires you to state an answer with some facts as examples to support it. So, if the question was, ‘Explain the evidence you would seek when auditing provisions’, then an answer may be, ‘ External advice from a solicitor to prove existence and valuation.


This is the first sitting of AAA. Section A will comprise of a case study worth50 marks, set at the planning stage of the audit, for a single company, a group of companies or potentially several audit clients. Candidates will be provided with detailed information, and is likely to include extracts of financial information, strategic, operational and other relevant information, as well as extracts from audit working papers, including the results of analytical procedures. You will need to address requirements from syllabus sections A, B C and D. Think planning, risk assessment, evidence gathering, and ethical and professional considerations.

Don’t forget the professional marks available in section A. There are no optional questions in AAA’s section B. One question will always predominantly come from section E, so think completion, review and reporting here. That might mean assessing a going concern, the impact of subsequent events, evaluating identified misstatements, and the effects on all these on the auditor’s report. A critique of the audit report may also be asked for. The other question can be drawn from any other syllabus area. Section G on current issues is unlikely to form the basis of any question on its own.

In the past this exam tested areas covered by the examiner’s technical article. So, read the ones on ethics, and risk and accounting issues.


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