This exam will test your abilities to analyse and evaluate assurance engagement and other audit and assurance issues. You will also be tested on your ability to evaluate and make reports on advanced audit and assurance problems in the context of best practice and current developments. AAA (P7) is one of four Options exams. You need to complete two Options exams as part of ACCA’s exam requirements.

Topics include

 Regulatory environment
 Professional and ethical considerations
 Practice management
 Audit of historical financial information
 Reporting
 Current issues and developments