Advanced Audit and Assurance (AAA) Study resources for the ACCA exam Advanced Audit and Assurance (AAA). Note that the level of accounting knowledge for AAA is aligned to the SBR syllabus. Students are encouraged to sit and pass SBR before attempting AAA.
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The Advanced Audit and Assurance subject
provides a body of knowledge for you to understand the nature and diversity
of audit and assurance engagements.
... It also examines the objectives of assurance engagements and current and future developments
in assurance engagements.