## Overview

Our free ACCA AA Planning and risk assessment notes cover everything you need to know for this module. From understanding the entity and environment, materiality and audit strategy, to analytical procedures in planning, 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. Understanding the entity and environment

- [Industry, regulation, and business risks](./acca-aa-understanding-the-entity-and-environment-industry-regulation-and-business-risks)
- [Internal control and IT environment overview](./acca-aa-understanding-the-entity-and-environment-internal-control-and-it-environment-overview)
- [Risk of material misstatement (inherent and control)](./acca-aa-understanding-the-entity-and-environment-risk-of-material-misstatement-inherent-and-control)

## 2. Materiality and audit strategy

- [Overall and performance materiality (ISA 320)](./acca-aa-materiality-and-audit-strategy-overall-and-performance-materiality-isa-320)
- [Audit strategy and audit plan (ISA 300)](./acca-aa-materiality-and-audit-strategy-audit-strategy-and-audit-plan-isa-300)
- [Planning documentation requirements](./acca-aa-materiality-and-audit-strategy-planning-documentation-requirements)

## 3. Analytical procedures in planning

- [Ratio and trend analysis](./acca-aa-analytical-procedures-in-planning-ratio-and-trend-analysis)
- [Data sources and reliability considerations](./acca-aa-analytical-procedures-in-planning-data-sources-and-reliability-considerations)
- [Investigating significant fluctuations](./acca-aa-analytical-procedures-in-planning-investigating-significant-fluctuations)


Free ACCA AA Planning and Risk Assessment Study Guide