## Overview

Our free ACCA AA Audit Evidence and Sampling notes cover everything you need to know for this module. From assertions and evidence, audit procedures and confirmations, to sampling and documentation, we've got you covered. Whether you're in a classroom or taking the self-study route, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA AA. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created comprehensive study guides for all ACCA AA topics. Check out our other free notes below:

- [Audit framework, governance and ethics](./acca-aa-audit-framework-governance-and-ethics)
- [Planning and risk assessment](./acca-aa-planning-and-risk-assessment)
- [Internal control](./acca-aa-internal-control)
- [Audit evidence and sampling](./acca-aa-audit-evidence-and-sampling)
- [Audit procedures by area](./acca-aa-audit-procedures-by-area)
- [Completion, communication and reporting](./acca-aa-completion-communication-and-reporting)
- [Quality management and supervision](./acca-aa-quality-management-and-supervision)
- [Other assurance and related services](./acca-aa-other-assurance-and-related-services)

## 1. Assertions and evidence

- [Transaction and balance assertions](./acca-aa-assertions-and-evidence-transaction-and-balance-assertions)
- [Sufficiency and appropriateness of evidence](./acca-aa-assertions-and-evidence-sufficiency-and-appropriateness-of-evidence)
- [Reliability hierarchy of evidence sources](./acca-aa-assertions-and-evidence-reliability-hierarchy-of-evidence-sources)

## 2. Audit procedures and confirmations

- [Inspection, observation, inquiry, recalculation, reperformance](./acca-aa-audit-procedures-and-confirmations-inspection-observation-inquiry-recalculation-reperformance)
- [External confirmations (ISA 505)](./acca-aa-audit-procedures-and-confirmations-external-confirmations-isa-505)
- [Using the work of an expert (ISA 620)](./acca-aa-audit-procedures-and-confirmations-using-the-work-of-an-expert-isa-620)

## 3. Sampling and documentation

- [Statistical vs non-statistical sampling (ISA 530)](./acca-aa-sampling-and-documentation-statistical-vs-non-statistical-sampling-isa-530)
- [Sample size, selection, and evaluation](./acca-aa-sampling-and-documentation-sample-size-selection-and-evaluation)
- [Working papers and audit documentation (ISA 230)](./acca-aa-sampling-and-documentation-working-papers-and-audit-documentation-isa-230)

Free ACCA AA Audit Evidence and Sampling Study Guide