ACCA · Applied Skills
AAACCA AA tuition in Singapore and online. Audit planning, risk, internal controls, evidence and reporting, with scenario practice for the written questions.
Overview
Audit and Assurance (AA) is the Applied Skills paper that explains how an external audit works, from accepting a client to signing the audit report. It covers the audit framework and regulation, professional ethics, planning and risk assessment, internal controls, gathering audit evidence, reviewing the financial statements, and audit reporting under International Standards on Auditing.
AA is a 3-hour computer-based exam worth 100 marks.
The pass mark is 50%.
ACCA is moving to a new qualification structure. June 2027 is the final sitting of the current Applied Skills exams, including AA, and the first Expertise and Strategic Professional exams are sat in September 2027. If you plan to sit AA in June 2027 or later, ask us how the change affects your route.
Classes are led by Paul William, founder of TutorPOD, who holds ACCA, CIMA and CA Singapore qualifications. AA lessons are built around scenarios: each topic is taught through a realistic client, then practised with exam-style questions so you learn to write specific, mark-earning points. You get structured notes, live practice in class and mock exams with personalised feedback.
Classes run live online and in person in Singapore, in small groups or 1-to-1.
AA works well alongside Financial Reporting (FR), because auditors need to know what correct accounting looks like. At Strategic Professional level, AA leads to Advanced Audit and Assurance (AAA).
Resources
Free resources for this subject are being prepared by our tutors.
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10+ yrs teachingProfessional ACCA, CIMA & IB Business Lecturer in Singapore
A Singapore-based professional tutor and mentor with a triple-qualification advantage (ACCA, CIMA and CA Singapore), specialising in professional accounting qualifications and IB Business & Economics.
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FAQ
AA is a 3-hour computer-based exam worth 100 marks. Section A has three 10-mark objective test cases. Section B has one 30-mark and two 20-mark constructed response questions. The pass mark is 50%.
AA is mostly written, and the marks go to points that are specific to the scenario. Students who memorise generic lists of risks or procedures often score poorly even when they know the theory.
No, but understanding how an audit runs in practice makes the scenarios easier to follow. Classes explain each stage of the audit with realistic examples.
AA is the foundation for Advanced Audit and Assurance (AAA), one of the Strategic Professional Options papers.
Yes. AA is taught in person at the Tampines and Waterloo centres, and live online, in small groups or 1-to-1.
