## 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](/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. Revenue and receivables

- [Occurrence, cut-off, and completeness](./acca-aa-revenue-and-receivables-occurrence-cut-off-and-completeness)
- [Allowance for doubtful debts](./acca-aa-revenue-and-receivables-allowance-for-doubtful-debts)
- [Receivable confirmations and alternatives](./acca-aa-revenue-and-receivables-receivable-confirmations-and-alternatives)

## 2. Purchases, payables, and accruals

- [Completeness and cut-off testing](./acca-aa-purchases-payables-and-accruals-completeness-and-cut-off-testing)
- [Supplier statement reconciliations](./acca-aa-purchases-payables-and-accruals-supplier-statement-reconciliations)
- [Accruals and provisions review](./acca-aa-purchases-payables-and-accruals-accruals-and-provisions-review)

## 3. Inventory and non-current assets

- [Inventory counts and valuation (IAS 2)](./acca-aa-inventory-and-non-current-assets-inventory-counts-and-valuation-ias-2)
- [PPE existence and depreciation (IAS 16)](./acca-aa-inventory-and-non-current-assets-ppe-existence-and-depreciation-ias-16)
- [Impairment indicators and testing (IAS 36)](./acca-aa-inventory-and-non-current-assets-impairment-indicators-and-testing-ias-36)

## 4. Cash, bank, and payroll

- [Bank reconciliations and confirmations](./acca-aa-cash-bank-and-payroll-bank-reconciliations-and-confirmations)
- [Cash controls and petty cash](./acca-aa-cash-bank-and-payroll-cash-controls-and-petty-cash)
- [Payroll testing and analytics](./acca-aa-cash-bank-and-payroll-payroll-testing-and-analytics)

## 5. Provisions, contingencies, and related parties

- [Recognition, measurement, and disclosure (IAS 37)](./acca-aa-provisions-contingencies-and-related-parties-recognition-measurement-and-disclosure-ias-37)
- [Identifying and auditing related parties (IAS 24)](./acca-aa-provisions-contingencies-and-related-parties-identifying-and-auditing-related-parties-ias-24)
- [Accounting estimates and bias (ISA 540)](./acca-aa-provisions-contingencies-and-related-parties-accounting-estimates-and-bias-isa-540)

Free ACCA AA Audit Procedures by Area Study Guide