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Qualification Pathway Level 3 — Strategic Professional

ACCA SAA - Audit and Assurance Professional

Plan and carry out audit and assurance work on complex organisations and report the findings professionally.

ACCA SAA - Audit and Assurance Professional

Learning Objectives

6 objectives
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Explain the regulatory environment, corporate governance and the law as they affect the auditor.

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Apply the code of ethics, and evaluate fraud, error and the auditor's responsibilities.

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Evaluate quality management at firm and engagement level, including professional appointments and fees.

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Plan and conduct an audit of historical financial information, including materiality, risk assessment, evidence and group audits.

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Complete and report on an audit

subsequent events, going concern, the auditor's report and reports to those charged with governance.

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Explain the assurance of sustainability information and other audit-related and assurance services.

Programme Outline

8 topics
1

Regulatory environment

The governance framework and legal requirements within which the auditor works.

2

Professional and ethical considerations

The code of ethics, fraud and error, and where responsibility lies.

3

Quality management

How firms and engagement teams maintain audit quality, and the rules on appointments and fees.

4

Planning and conducting an audit of historical financial information

Planning, materiality and risk assessment, then testing, evidence, reliance on others and group audits.

5

Completion, review and reporting

Subsequent events, going concern, quality reviews and the reporting that closes an engagement.

6

Sustainability

Assurance over the sustainability information organisations publish.

7

Other assignments

Audit-related and other assurance services.

8

Professional skills

Applying scepticism and judgement to audit evidence, and communicating conclusions.

Hands-On Resources

Missed a live session? Catch up here.

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Recorded Lectures Every live session is recorded and available within 24 hours.
Watch → Coming soon
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Case Study Library Real-world accounting case studies used throughout the course.
Download → Coming soon
quiz
Practice Question Bank Exam-style questions with full worked solutions.
Access → Coming soon

Qualification Pathway

17 examinations
1
Level 1 — Knowledge ACCA K1 - Financial Accounting
£2,100.00 View →
2
Level 1 — Knowledge ACCA K2 - Management Accounting
£2,100.00 View →
3
Level 1 — Knowledge ACCA K3 - Business Law
£2,100.00 View →
4
Level 1 — Knowledge ACCA - Responsible Business Management (Essential Employability Module)
£2,100.00 View →
5
Level 2 — Expertise ACCA E1 - Taxation
£2,600.00 View →
6
Level 2 — Expertise ACCA E2 - Financial Reporting
£2,600.00 View →
7
Level 2 — Expertise ACCA E3 - Audit, Risk and Control
£2,600.00 View →
8
Level 2 — Expertise ACCA E4 - Finance and Investment
£2,600.00 View →
9
Level 2 — Expertise ACCA E5 - Performance with Data Analysis
£2,600.00 View →
10
Level 2 — Expertise ACCA - Digital Tech and Innovation (Essential Employability Module)
£2,600.00 View →
11
Level 3 — Strategic Professional ACCA S1 - Business and Sustainability Reporting
£3,200.00 View →
12
Level 3 — Strategic Professional ACCA S2 - Strategic Business Leader
£3,200.00 View →
13
Level 3 — Strategic Professional ACCA SAA - Audit and Assurance Professional
£3,200.00 This page
14
Level 3 — Strategic Professional ACCA SCF - Corporate Finance Professional
£3,200.00 View →
15
Level 3 — Strategic Professional ACCA SDS - Data Science Professional
£3,200.00 View →
16
Level 3 — Strategic Professional ACCA SPI - Performance and Insights Professional
£3,200.00 View →
17
Level 3 — Strategic Professional ACCA STA - Taxation Advisory Professional
£3,200.00 View →
Accounting ◆ Finance & Investment ◆ Actuarial Science ◆ Risk Management ◆ Executive Education ◆ Accounting ◆ Finance & Investment ◆ Actuarial Science ◆ Risk Management ◆ Executive Education ◆