Acca aaa s21 Notes

September 2021 to June 2022 exams
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5. Approach to examining the syllabus
The syllabus is assessed by a 3 hour 15 minute paper-based examination.
The examination is constructed in two sections. Questions in both sections will be largely discursive. 
However, calculations will be expected, for example to be able to assess materiality and calculate 
relevant ratios where appropriate.
Part A
Case study (50%)
Set at the planning stage of the audit. Candidates will be provided with detailed information and be 
required to address a range of requirements from syllabus sections A, B, C and D.
Four professional marks are available in Section A
Part B 
Two compulsory 25 mark questions, predominately based around a short scenario.
One question will always predominantly come from syllabus section E (completion, review and 
reporting). The other question can be drawn from any other syllabus area including section F.
Syllabus section G, Current Issues, may be examined in Section A or Section B, but is unlikely to to 
form the basis of any question on its own.
Full details are shown on syllabus available from the ACCA’s site:
Advanced Audit & Assurance (INT) - syllabus and study guide September 2021 to June 2022
Advanced Audit & Assurance (UK) - syllabus and study guide September 2021 to June 2022
September 2021 to June 2022 exams
Watch free ACCA AAA lectures 
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