Unofficial practice for the ACCA Audit and Assurance (AA) exam, not affiliated with ACCA.
ACCA publishes a pass rate for Audit and Assurance after each session. The five most recent, from September 2025 to September 2026, ran from 43% to 47%.
| September 2026 | 45% |
|---|---|
| June 2026 | 47% |
| March 2026 | 43% |
| December 2025 | 46% |
| September 2025 | 46% |
In each of the last five sessions, fewer than half of the candidates passed. The pass mark is 50% and every question is compulsory, so no area of the syllabus can be left out.
Find your weakest topic first, fix it with a short lesson, then practise questions on it. Most of the marks are written, so practise Section B answers that apply each point to the scenario: the risk and its response, the deficiency and its recommendation, the procedure and what it proves. Finish with timed practice exams so the clock feels normal.
Audit risk and materiality
Audit risk is the risk that the auditor expresses an inappropriate opinion when the financial statements are materially misstated.
Which component of audit risk does the auditor control directly through the nature, timing and extent of its procedures? (2 marks)
Tests of controls in the business cycles
Penrith Co uses an integrated accounting system for sales, purchases and payroll.
Which of the following is a general IT control? (2 marks)
Receivables, revenue and inventory
Ingleby Co recognises revenue when goods are dispatched and records customer receipts when they arrive. Its ledger shows $64,800 owed by a customer at 31 March 20X6, and the customer's confirmation reply shows $49,300. The auditor finds the difference is made up of:
an invoice for $6,700 for goods dispatched on 31 March, which the customer received and recorded on 3 April;
an invoice for $5,200 that the customer left out of its reply because it says it never ordered the goods, although Ingleby Co holds the customer's signed order and signed delivery note dated 20 March; and
goods invoiced at $3,600 that the customer returned on 28 March, for which Ingleby Co issued a credit note on 9 April.
By how much is Ingleby Co's receivable from this customer overstated at 31 March 20X6? (2 marks)
The published pass rates are 45% for September 2026, 47% for June 2026, 43% for March 2026, 46% for December 2025 and 46% for September 2025.
50%, as for every ACCA Qualification exam.
Yes. Every question in the AA exam is compulsory.