## Overview

Our free ACCA AA Other Assurance and Related Services notes cover everything you need to know for this module. From review engagements (ISRE 2400), agreed-upon procedures (ISRS 4400), to non-audit services and safeguards, 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. Review engagements (ISRE 2400)

- [Nature of limited assurance](./acca-aa-review-engagements-isre-2400-nature-of-limited-assurance)
- [Procedures and evidence differences vs audit](./acca-aa-review-engagements-isre-2400-procedures-and-evidence-differences-vs-audit)
- [Reporting for reviews](./acca-aa-review-engagements-isre-2400-reporting-for-reviews)

## 2. Agreed-upon procedures (ISRS 4400)

- [Scope, responsibility, and parties](./acca-aa-agreed-upon-procedures-isrs-4400-scope-responsibility-and-parties)
- [Procedures and factual findings](./acca-aa-agreed-upon-procedures-isrs-4400-procedures-and-factual-findings)
- [Restriction of use and distribution](./acca-aa-agreed-upon-procedures-isrs-4400-restriction-of-use-and-distribution)

## 3. Non-audit services and safeguards

- [Prohibited services and threat assessment](./acca-aa-non-audit-services-and-safeguards-prohibited-services-and-threat-assessment)
- [Safeguards and documentation](./acca-aa-non-audit-services-and-safeguards-safeguards-and-documentation)
- [Engagement acceptance considerations](./acca-aa-non-audit-services-and-safeguards-engagement-acceptance-considerations)


Free ACCA AA Other Assurance and Related Services Study Guide