Overview
Our free ACCA AA Audit Procedures by Area notes cover everything you need to know for this module. From revenue and receivables, purchases, payables, and accruals, inventory and non-current assets, cash, bank, and payroll, to provisions, contingencies, and related parties, 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, 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
- Planning and risk assessment
- Internal control
- Audit evidence and sampling
- Audit procedures by area
- Completion, communication and reporting
- Quality management and supervision
- Other assurance and related services
1. Revenue and receivables
- Occurrence, cut-off, and completeness
- Allowance for doubtful debts
- Receivable confirmations and alternatives
2. Purchases, payables, and accruals
3. Inventory and non-current assets
- Inventory counts and valuation (IAS 2)
- PPE existence and depreciation (IAS 16)
- Impairment indicators and testing (IAS 36)