Examiner’s Report              AA

  • Overview: AA introduces the process of auditing and assurance engagements, including the application of auditing standards and ethical considerations. It emphasizes understanding of audit processes and procedures.

  • Exam Format: A 3-hour and 15-minute computer-based exam with:

    • Section A: 15 multiple-choice questions (2 marks each).

    • Section B: Three 10-mark questions on specific audit areas.

    • Section C: Two 20-mark constructed response questions involving audit planning and reporting.

  • Pass Rate: 44% (December 2024)

  • Key Insights: AA requires a strong understanding of auditing standards and the ability to apply them in various scenarios. Attention to detail and ethical considerations are crucial.

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