## Overview

Our free ACCA AA Completion, Communication and Reporting notes cover everything you need to know for this module. From subsequent events and going concern, misstatements and written representations, to auditor's report and modifications, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, 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 detailed 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. Subsequent events and going concern

- [Events after the reporting period (ISA 560/Ias 10)](./acca-aa-subsequent-events-and-going-concern-events-after-the-reporting-period-isa-560-ias-10)
- [Going concern indicators and procedures (ISA 570)](./acca-aa-subsequent-events-and-going-concern-going-concern-indicators-and-procedures-isa-570)
- [Disclosures and management assessment](./acca-aa-subsequent-events-and-going-concern-disclosures-and-management-assessment)

## 2. Misstatements and written representations

- [Aggregation and evaluation of misstatements (ISA 450)](./acca-aa-misstatements-and-written-representations-aggregation-and-evaluation-of-misstatements-isa-450)
- [Communication with those charged with governance (ISA 260)](./acca-aa-misstatements-and-written-representations-communication-with-those-charged-with-governance-isa-260)
- [Written representations (ISA 580)](./acca-aa-misstatements-and-written-representations-written-representations-isa-580)

## 3. Auditor's report and modifications

- [Unmodified opinion and report structure (ISA 700)](./acca-aa-auditors-report-and-modifications-unmodified-opinion-and-report-structure-isa-700)
- [Modified opinions and basis paragraphs (ISA 705)](./acca-aa-auditors-report-and-modifications-modified-opinions-and-basis-paragraphs-isa-705)
- [Emphasis of Matter and Other Matter (ISA 706)](./acca-aa-auditors-report-and-modifications-emphasis-of-matter-and-other-matter-isa-706)

Free ACCA AA Completion, Communication and Reporting Study Guide