Course Materials

Subject overview and FAQs
Study Essentials - 2026
Timetable and Study Plan – AAA
AAA FAQs | Exam Info | Corrections
AAA - Overview
Mid-Semester Test
Mid-Semester Test Information
Practice Exams
Practice Exam Information
Module 1
AAA M1 - Code of Ethics for Professional Accountants
AAA M1 - Audit Quality and Management
AAA M1 - Description and Characteristics of an Assurance Engagement
AAA M1 - Levels and Elements of Assurance
AAA M1 - Professional judgement, Scepticism and Application of Standards
AAA M1 - Changing Environment
AAA M1 - Technological Innovations
AAA M1 - Module Quiz 1 50s
Module 2
AAA M2 - The Audit Objective and Risks
AAA M2 - Quality Management for Audits and Independence
AAA M2 - Terms of Engagements
AAA M2 - Audit Planning and Strategy
AAA M2 - Financial Statement Assertions
AAA M2 - Audit Documentation and Materiality
AAA M2 - Understanding the Entity and its Internal Controls
AAA M2 - Auditors' Responsibilities Relating to Fraud ISA 240
AAA M2 - Risk Assessment for Other Specific Matters
AAA M2 - Responding to non-compliance (NOCLAR)
AAA M2 - Risk Assessment - Ratio Analysis
AAA M2 - Risk Assessment and Response to Assessed Risks
AAA M2 - Module Quiz 50s
Module 3
AAA M3 - Audit Evidence and Financial Statement Assertions
AAA M3 - Introduction to Audit Procedures
AAA M3 - CAATs and Sampling - Internal Controls
AAA M3 - Substantive Audit Procedures
AAA M3 - CAATS and E-commerce
AAA M3 - Related Parties and Work by External Experts
AAA M3 - Audit Documentation
AAA M3 - Evaluation of Audit Evidence
AAA M3 - Module Quiz 50s
Quick Fire Quiz (M1 - M3)
AAA - Quick Fire Quiz 1 35s
Module 4
AAA M4 - Completing the Fieldwork
AAA M4 - Going Concern
AAA M4 - Subsequent Events and Other Completion Procedures
AAA M4 - Final Review
AAA M4 - Audit Reporting Terminologies
AAA M4 - Unmodified Auditor's report
AAA M4 - Matters That Modify the Report But NOT The Opinion
AAA M4 - Matters That Affect The Auditor's Opinion
AAA M4 - Communication and Reporting Responsibilities
AAA M4 - Module Quiz 50s
Module 5
AAA M5 - Audits of Specialised Areas
AAA M5 - Review Engagements
AAA M5 - Other Assurance and Greenhouse Gas Engagements
AAA M5 - Sustainability, Water Accounting and Business Performance
AAA M5 - Integrated Reporting
AAA M5 - Prospective and Pro Forma Financial Information
AAA M5 - Systems, Processes and Aspects of Behaviour
AAA M5 - Internal Audit
AAA M5 - What Are Performance Engagements?
AAA M5 - Economy, Efficiency and Effectiveness
AAA M5 - Performance information and structure of a performance audit
AAA M5 - Performance Audit Process
AAA M5 - Non assurance services
AAA M5 - Module Quiz 50s
Quick Fire Quiz (M3 - M5)
AAA - Quick Fire Quiz 2 35s
Revision
AAA - Quick Fire Quiz 1 35s
AAA - Quick Fire Quiz 2 35s
AAA - Revision Quiz 1 1 min 30s
AAA - Revision Quiz 2 1 min 30s
AAA - Revision Quiz 3 1 min 30s
AAA - Revision Plan