ACCA AA

ACCA Study Resources

Technical articles
The Examining team for AA have written various articles which you should read to support your studies.
The articles can be found on the ACCA website, via the following link:
https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-
resources/f8/technical-articles.html

Summary of articles available as at 20 January 2023:

A: Audit framework and regulation (A)

Article name Workbook Chapter(s) Read?

Laws and regulations 4 Internal audit

B: Planning and risk assessment

Article name Workbook Chapter(s) Read?

Risk and understanding the entity 6 Risk assessment

Audit risk 6 Risk assessment

ISA 330 and responses to assessed risks 6 Risk assessment and 9 Internal control

Audit working papers 7 Audit planning and documentation

C: Internal control

Article name Workbook Chapter(s) Read?

The audit of wages 16 Payables and accruals

Specific aspects of auditing in a computer- 11 Audit sampling and automated tools and
based environment techniques

Auditing in a computer-based environment 11 Audit sampling and automated tools and

techniques

D: Audit evidence

Article name Workbook Chapter(s) Read?

The audit of assertions 8 The audit of assertions

Audit sampling 11 Audit sampling and automated tools and

techniques
E: Review and reporting

Article name Workbook Chapter(s) Read?

The auditor’s report 20 Reports

Going concern 19 Audit review and finalisation

Subsequent events 19 Audit review and finalisation

Technical articles on multiple syllabus areas

Article name Read?

Using the work of internal auditors

Analytical procedures

Other relevant technical articles are referred to at the end of each chapter of the Workbook.

Exam technique articles

The ACCA have also provided exam technique articles and videos which provide insight as to the
approach you should take to the AA exam as a whole as well as specific types of questions such as audit
risk questions. These can be accessed via the link below.

https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-
resources/f8/exam-technique.html