Audit and Assurance (AA)
150 questions mapped to the official ACCA AA syllabus (S26-J27). Covers assurance frameworks, ethics, planning and risk, internal control, audit evidence and reporting. Filter by section, work at your own pace, see worked explanations for every answer, or switch to Exam Sim mode for a timed AA mock exam under real exam conditions.
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The AA exam format
3 hours, 100 marks in total. All questions are compulsory. The pass mark is 50%.
| Section A | 3 objective test cases, each with 5 questions worth 2 marks | 30 marks |
|---|---|---|
| Section B | 1 constructed response question worth 30 marks and 2 worth 20 marks each | 70 marks |
Source: the official ACCA syllabus and study guide for this paper. Always check the current version on the ACCA website before you sit.
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Sample AA questions
Three questions from this bank, each with its answer and worked explanation. The quiz above draws from all 150.
Which assertion relates to account balances at the period end and concerns whether assets, liabilities and equity interests actually exist?
- Completeness
- Rights and obligations
- Accuracy, valuation and allocation
- Existence
Show answer and explanation
Answer: D. Existence is the assertion that assets, liabilities and equity interests that are recorded actually exist at the period end — option D. Completeness (option A) is the converse — all transactions and balances that should be recorded have been. Accuracy, valuation and allocation (option C) concerns whether amounts are recorded at appropriate amounts. Rights and obligations (option B) concerns whether the entity holds the rights to assets and has the obligations for recorded liabilities.
Greenfield & Co is considering accepting appointment as auditor of Ravenstone Ltd. The previous auditor resigned without completing the audit. What is the most important first action?
- Contact the previous auditor to enquire whether there are any professional reasons why the appointment should not be accepted
- Agree the audit fee with Ravenstone Ltd's board
- Issue the engagement letter immediately to establish the contractual relationship
- Review Ravenstone Ltd's financial statements from the previous three years
Show answer and explanation
Answer: A. Before accepting appointment, the incoming auditor must contact the outgoing auditor to ask whether there are any professional reasons why the appointment should not be accepted — option A. The outgoing auditor may be aware of management integrity issues, disagreements over accounting treatments, or suspicions of fraud that would be relevant to the incoming auditor's acceptance decision. Option B (agreeing the fee) comes later. Option C (issuing the letter) is premature before the acceptance decision is finalised. Option D (reviewing prior statements) is useful but not the most important first step.
An audit firm reviews a profit forecast prepared by a company's directors to support a bank loan application. Which option correctly identifies all five elements of this assurance engagement?
- Three-party relationship: auditor, directors, bank. Subject matter: profit forecast. Criteria: appropriate framework. Evidence: analytical procedures. Conclusion: opinion
- Three-party relationship: auditor, directors, ACCA. Subject matter: financial statements. Criteria: ISAs. Evidence: tests of detail. Conclusion: certificate
- Three-party relationship: auditor, shareholders, directors. Subject matter: internal controls. Criteria: governance codes. Evidence: inspection. Conclusion: report
- Three-party relationship: auditor, directors, bank. Subject matter: accounting software. Criteria: IT standards. Evidence: data analytics. Conclusion: advice
Show answer and explanation
Answer: A. The five elements are: (1) three-party relationship — auditor (practitioner), directors (responsible party), bank (intended users); (2) subject matter — the profit forecast; (3) suitable criteria — relevant framework for forecasts; (4) evidence — predominantly analytical procedures; (5) assurance report/conclusion — option A. Option B incorrectly identifies ACCA as the user. Option C has the wrong subject matter. Option D describes advice, not an assurance engagement.
About this question bank
150 questions across 5 syllabus sections, each mapped to a reference in the official ACCA syllabus for AA and each with a worked explanation. All 150 are multiple choice.
- Written to the ACCA syllabus and study guide for exams from September 2026 to June 2027.
- Spotted a mistake? Report it and it will be corrected.
| Syllabus section | Questions |
|---|---|
| A: Framework & regulation | 27 |
| B: Planning & risk | 28 |
| C: Internal control | 25 |
| D: Audit evidence | 44 |
| E: Review & reporting | 26 |