AALevel 2 · ACCAEnrolling now

Audit & Assurance

Understand the audit process and how assurance gives confidence in the numbers.

After payment we set up your CharterFlow LMS account and email your login within one business day.

Tuition fee
₹10,000 · per paper
Applied Skills
Paper code · AA
Enrolling now

Audit & Assurance (AA) explains the whole audit process — from accepting an engagement and assessing risk through to gathering evidence and forming an opinion.

It's a heavily examined Applied Skills paper where answer technique matters as much as knowledge. CharterFlow teaches AA live, with a strong focus on marked mocks.

What you'll learn

  • Audit framework and regulation
  • Planning and risk assessment
  • Internal control
  • Audit evidence and procedures
  • Review and reporting
How it's examined

3-hour computer-based exam with objective-test and constructed-response questions.

Exam formats follow the current ACCA syllabus — always confirm the latest timings and structure on accaglobal.com.

Common questions

Why is AA tricky despite feeling 'wordy'?+

Because marks come from applying procedures to the specific scenario, not generic points. We drill scenario-based technique and mock practice.

Is AA taught live at CharterFlow?+

Yes — AA is one of our live, mentor-led papers, with marked mocks and detailed feedback.

Ready to start this paper?

This paper is open for enrolment now. Message us on WhatsApp and we'll share the next batch timings.

After payment we set up your CharterFlow LMS account and email your login within one business day.