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100+ Free ACCA AA Practice Questions

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2026 Statistics

Key Facts: ACCA AA Exam

3 hours

Session CBE Duration

ACCA AA Syllabus and Study Guide

50%

Pass Mark

ACCA Exam Regulations

30 marks

Section A OT Cases

ACCA AA Syllabus and Study Guide

5 areas

Syllabus Areas A-E

ACCA AA Syllabus and Study Guide

~40%

Typical Pass Rate

ACCA Results Announcements

ISAs

Standards Examined

IAASB / ACCA

ACCA AA (Audit and Assurance) is a 3-hour session computer-based exam at the Applied Skills level. Section A has three objective test case questions worth 30 marks in total (five 2-mark OTs each); Section B has three constructed-response questions, one worth 30 marks and two worth 20 marks. The pass mark is 50%, consistent with all ACCA exams. The syllabus has five areas: A Audit framework and regulation, B Planning and risk assessment, C Internal control, D Audit evidence, and E Review and reporting, all grounded in the International Standards on Auditing. The current syllabus edition runs from September 2025 to June 2026.

Sample ACCA AA Practice Questions

Try these sample questions to test your ACCA AA exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which statement best describes the objective of an external audit of financial statements under International Standards on Auditing?
A.To obtain reasonable assurance that the financial statements as a whole are free from material misstatement and to express an opinion
B.To provide absolute assurance that the financial statements contain no errors of any kind
C.To detect and report all instances of fraud committed by management and employees
D.To prepare the financial statements on behalf of the directors of the entity
Explanation: ISA 200 states the objective of an audit is to obtain reasonable (high but not absolute) assurance about whether the financial statements as a whole are free from material misstatement, enabling the auditor to express an opinion. Reasonable assurance is the highest level of assurance provided by a statutory audit.
2In an assurance engagement, which element refers to the information against which the subject matter is evaluated?
A.Sufficient appropriate evidence
B.Suitable criteria
C.The three-party relationship
D.The assurance report
Explanation: An assurance engagement has five elements: a three-party relationship, subject matter, suitable criteria, sufficient appropriate evidence, and a written report. Criteria are the benchmarks (such as an applicable financial reporting framework) used to evaluate or measure the subject matter.
3A review engagement that expresses a conclusion in the form 'nothing has come to our attention' provides what level of assurance?
A.Reasonable assurance, expressed positively
B.Absolute assurance, expressed positively
C.Limited assurance, expressed negatively
D.No assurance at all
Explanation: A review engagement provides limited (moderate) assurance, lower than the reasonable assurance of an audit. The conclusion is expressed in a negative form: that nothing has come to the practitioner's attention indicating the subject matter is materially misstated.
4Which of the following is a fundamental principle of the ACCA Code of Ethics and Conduct?
A.Materiality
B.Going concern
C.Substance over form
D.Integrity
Explanation: The five fundamental principles in the IESBA/ACCA Code are integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour. Integrity requires the auditor to be straightforward and honest in all professional and business relationships.
5An audit firm's fees from a single listed client have represented more than 15% of total firm income for two consecutive years. Which threat to independence is most clearly created?
A.Self-interest threat from fee dependency
B.Advocacy threat from promoting the client
C.Familiarity threat from long association
D.Intimidation threat from litigation
Explanation: Where total fees from a public interest entity exceed 15% of the firm's total fees for two consecutive years, a self-interest threat arises because the firm becomes financially dependent on the client and may be reluctant to issue an unfavourable opinion. The Code requires disclosure to those charged with governance and a pre- or post-issuance review.
6The audit engagement partner has acted for the same listed audit client for seven consecutive years. What safeguard does the Code require?
A.Resignation of the entire audit firm immediately
B.Rotation of the engagement partner after a maximum period of service
C.An increase in the audit fee to reflect added risk
D.Obtaining written representations from the directors
Explanation: For public interest entities, long association of senior personnel creates a familiarity and self-interest threat. The Code requires partner rotation; the engagement partner generally serves a maximum of seven years and must then rotate off and observe a cooling-off period before returning.
7Under the principle of confidentiality, in which circumstance may an auditor disclose client information to a third party without breaching the Code?
A.Whenever another client of the firm would find the information useful
B.Whenever the auditor personally disagrees with the client's management
C.Where disclosure is required by law, such as a court order or anti-money-laundering legislation
D.To improve the firm's reputation by publicising the engagement
Explanation: Confidentiality may be overridden where disclosure is required by law (for example, to comply with legal proceedings or to report money laundering), permitted by law and authorised by the client, or where there is a professional duty or right to disclose. Disclosure must otherwise not occur without proper and specific authority.
8Which body is responsible for issuing the International Standards on Auditing (ISAs) used as the basis for the ACCA AA exam?
A.The International Accounting Standards Board (IASB)
B.The International Ethics Standards Board for Accountants (IESBA)
C.The Financial Reporting Council (FRC)
D.The International Auditing and Assurance Standards Board (IAASB)
Explanation: The IAASB sets the International Standards on Auditing (ISAs) and related quality management and assurance standards. The AA syllabus is examined on the basis of these ISAs.
9What is the primary purpose of an audit committee within a listed company's corporate governance structure?
A.To oversee the integrity of financial reporting and the relationship with the external auditor
B.To prepare the company's financial statements for audit
C.To set the executive directors' day-to-day operating budgets
D.To replace the external auditor's substantive testing
Explanation: An audit committee, normally composed of independent non-executive directors, monitors the integrity of financial reporting, reviews internal control and risk management, oversees the internal audit function and manages the relationship with the external auditor, including their appointment, remuneration and independence.
10Which of the following best describes the 'expectation gap' in auditing?
A.The difference between planning materiality and performance materiality
B.The difference between what the public believes auditors do and what auditors actually do
C.The gap between the year-end date and the date the auditor's report is signed
D.The difference between budgeted and actual audit hours on an engagement
Explanation: The expectation gap is the difference between the responsibilities users believe auditors have, such as detecting all fraud or guaranteeing the entity's survival, and the auditor's actual responsibilities under ISAs. The auditor's report includes wording to help narrow this gap.

About the ACCA AA Exam

ACCA Audit and Assurance (AA) is an Applied Skills exam that tests the application of International Standards on Auditing to the audit of financial statements, covering the audit framework and regulation, planning and risk assessment, internal control, audit evidence, and review and reporting.

Assessment

Question count not published by the exam provider

Time Limit

3 hours session CBE

Passing Score

50% overall

Exam Fee

Around GBP 123 early entry or GBP 155 standard entry per Applied Skills paper for the March 2026 sitting, excluding registration and subscription; fees vary by sitting and region (ACCA (Association of Chartered Certified Accountants))

ACCA AA Exam Content Outline

Syllabus area A

Audit Framework and Regulation

Concept of audit and assurance engagements, statutory external audit, regulation, corporate governance, professional ethics, independence threats and the ACCA Code of Ethics and Conduct.

Syllabus area B

Planning and Risk Assessment

Obtaining and accepting engagements, materiality, the audit risk model, understanding the entity under ISA 315, fraud and laws and regulations, analytical procedures, and audit planning and documentation.

Syllabus area C

Internal Control

Components of internal control, control activities across cycles, tests of control, deficiencies and reporting under ISA 265, and the role and limitations of internal audit.

Syllabus area D

Audit Evidence

Financial statement assertions, sufficient appropriate evidence under ISA 500, audit procedures, sampling, and evidence over specific items such as receivables, inventory, payables and estimates.

Syllabus area E

Review and Reporting

Subsequent events, going concern, written representations, the overall review of evidence, and the form and content of the auditor's report including modified opinions and key audit matters.

How to Pass the ACCA AA Exam

What You Need to Know

  • Passing score: 50% overall
  • Assessment: Question count not published by the exam provider
  • Time limit: 3 hours session CBE
  • Exam fee: Around GBP 123 early entry or GBP 155 standard entry per Applied Skills paper for the March 2026 sitting, excluding registration and subscription; fees vary by sitting and region

Keys to Passing

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

ACCA AA Study Tips from Top Performers

1Learn the audit risk model and practise turning a scenario risk into a specific, well-explained auditor's response, which is a core Section B skill.
2Master the assertions and link each substantive procedure to the assertion it tests, especially for receivables, inventory and payables.
3Practise applying the ethical threats and safeguards framework to short scenarios, because ethics is examined frequently.
4Work through the decision tree for the auditor's report: material versus pervasive, and misstatement versus inability to obtain evidence.
5Time your Section A OT cases at about 1.8 minutes per 2-mark objective test to keep pace across the 3-hour exam.
6Use ACCA's free specimen exams and examiner reports to see how marks are awarded and where candidates commonly lose marks.

Frequently Asked Questions

What is the format of the ACCA AA exam?

ACCA AA is a 3-hour session computer-based exam. Section A contains three objective test case questions worth 30 marks in total, each made up of five 2-mark objective tests. Section B contains three constructed-response questions: one worth 30 marks and two worth 20 marks each.

What is the pass mark for ACCA AA?

The pass mark for ACCA AA, like all ACCA exams, is 50%. Candidates must score at least 50% of the available 100 marks across Sections A and B to pass.

What standards does ACCA AA examine?

ACCA AA is grounded in the International Standards on Auditing (ISAs) issued by the IAASB, covering standards such as ISA 200, ISA 315, ISA 320, ISA 500, ISA 570 on going concern, ISA 560 on subsequent events, ISA 580 on written representations and ISA 700 on the auditor's report.

What are the syllabus areas of ACCA AA?

The AA syllabus has five main areas: A Audit framework and regulation, B Planning and risk assessment, C Internal control, D Audit evidence, and E Review and reporting. The current syllabus edition applies from September 2025 to June 2026.

How much does the ACCA AA exam cost?

AA is an Applied Skills exam. For the March 2026 sitting the per-paper fee is around GBP 123 for early entry and GBP 155 for standard entry, in addition to the one-time initial registration fee and annual subscription. Fees vary by sitting and region, so check the official ACCA fees page.

Is ACCA AA a multiple-choice exam?

Only partly. Section A uses objective test questions within case scenarios, but Section B requires written, constructed responses. This free bank provides 100 ISA-based multiple-choice questions to build the underlying knowledge tested across both sections.

How long should I study for ACCA AA?

Most candidates spend roughly 150 to 200 hours preparing for AA across a single sitting cycle, typically over 10 to 14 weeks of part-time study, balancing knowledge of the ISAs with practice of OT cases and constructed-response questions.

What is the difference between AA and AAA?

AA (Audit and Assurance) is an Applied Skills exam covering the fundamentals of an external audit, while AAA (Advanced Audit and Assurance) is a Strategic Professional option exam that applies audit judgement to more complex scenarios. AA provides the foundation for AAA.