## Overview

Our free ACCA AA Audit Framework, Governance and Ethics notes cover everything you need to know for this module. From assurance and audit concepts, professional ethics and conduct, to governance, laws, and auditor responsibilities, 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. Assurance and audit concepts

- [Purpose and types of assurance engagements](./acca-aa-assurance-and-audit-concepts-purpose-and-types-of-assurance-engagements)
- [Elements of an assurance engagement](./acca-aa-assurance-and-audit-concepts-elements-of-an-assurance-engagement)
- [Financial statement audits and stakeholders](./acca-aa-assurance-and-audit-concepts-financial-statement-audits-and-stakeholders)

## 2. Professional ethics and conduct

- [Fundamental principles and threat categories](./acca-aa-professional-ethics-and-conduct-fundamental-principles-and-threat-categories)
- [Safeguards and conflicts of interest](./acca-aa-professional-ethics-and-conduct-safeguards-and-conflicts-of-interest)
- [Confidentiality and whistleblowing](./acca-aa-professional-ethics-and-conduct-confidentiality-and-whistleblowing)

## 3. Governance, laws, and auditor responsibilities

- [Corporate governance principles and roles](./acca-aa-governance-laws-and-auditor-responsibilities-corporate-governance-principles-and-roles)
- [Fraud vs error (ISA 240)](./acca-aa-governance-laws-and-auditor-responsibilities-fraud-vs-error-isa-240)
- [Compliance with laws and regulations (ISA 250)](./acca-aa-governance-laws-and-auditor-responsibilities-compliance-with-laws-and-regulations-isa-250)

Free ACCA AA Audit Framework, Governance and Ethics Study Guide