How to pass the Audit and Assurance paper? It is a question that has no easy answer. The ACCA F8 exam or Audit and Assurance AA is considered the toughest paper to appear in Applied Skill. The mandatory Audit and Assurance is frowned upon by prospective ACCA’s out of fear, disappointment, previous students’ account, and more. However, accounts of people and the ratio of pass students should not deter you because there are several accounts of students passing it in their first attempt. Despite, demanding nature of it can be cleared with ease through the correct approach of materials and ample practice.

Introduction to Audit and Assurance AA
The Audit and Assurance AA carries knowledge from Accounting in Business AB studied during the Foundation Level along with a parallel paper Financial Reporting FR. The students appearing AA paper require a sound knowledge of the aforementioned paper for smooth comprehension of the subject matter. The paper syllabus aims to impart the knowledge of five key elements required from the students in real-world scenarios. The first element of the paper imparts knowledge relating to assurance engagements statuary audit, legal framework, governance, and framework related to audit and assurance. The subsequent element introduces planning the audit and performing a risk assessment.
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