Audit risk and response
Identify the accounting issue, explain the possible misstatement and propose an auditor response for this client.
RY STUDIES · ACCA AA
ACCA AAAudit and Assurance
Practise explaining audit risks, choosing evidence and writing procedures that answer the requirement. AA rewards the link between the client’s facts and the auditor’s action.
The syllabus, connected
What AA asks you to do.
What the exam looks like
Three hours. Section A: three cases with five two-mark objective questions each (30 marks). Section B: one 30-mark and two 20-mark written questions. Typical work: risk and response, control deficiency and recommendation, substantive procedures and reporting consequences.
Control deficiency and test
Explain the consequence, recommend a workable control and describe how the auditor would test it.
Evidence and reporting
Specify substantive procedures and assess how an unresolved material issue affects the audit report.
Syllabus updates and the 2027 transition
ACCA reports no syllabus changes for September 2026–June 2027 versus 2025/26. Use the relevant examinable documents; this is not the new qualification transition.
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March/June 2026
technically precise in their definitions
- Listing risk components is not defining them. Inherent risk needs a precise definition; copying a scenario fact does not explain an audit risk. Practise fact → possible misstatement → tailored auditor response.
September/December 2025
recommendations must be actions rather than just objectives
- A recommendation must say what someone will do. A control test must test that control; a substantive procedure must identify evidence for the balance. Review your answer for action, document and purpose rather than accepting a vague 'check'.
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- Turn a risk into an audit response. Identify the scenario fact, the possible misstatement and the evidence you would obtain. Name the document and explain what the test establishes.
- Choose the direction of testing. For completeness, start with source records and trace into the accounts; for occurrence, start with recorded transactions and examine supporting evidence.
- Separate controls from substantive procedures. Explain the control deficiency and a workable correction, then test whether that control operated. A recalculation of a balance answers a different question.
Official ACCA sources used for this guide
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A · Audit purpose and ethics
Understand assurance, governance and the independence of the auditor.
B · Plan around risk
Use the business facts and financial information to identify what could be misstated.
C · Controls and their weaknesses
Connect each weakness to its consequence, an implementable control and a test of that control.
D · Obtain evidence
Choose a procedure, a source and a purpose for the balance or assertion being tested.
E · Complete and report
Assess unresolved issues, subsequent events and going concern before deciding the reporting effect.
F · Work in the exam tools
Read exhibits, organise written answers and manage time in a computer-based exam.