CPA AA Exam Details & Actual Exam Questions
- Exam Code/Number: AA
- Exam Name/Title: Audit & Insurance
- Certification Provider: CPA
- Corresponding Certification: Certified Public Accountant
- Exam Questions: 80
- Updated On: Sep,21 2026
- Certification Level: Applied Skills
CPA Audit & Insurance Exam Questions
View AA actual exam questions, answers and explanations for free.
92% student found the test questions almost same
All the information you need to pass CPA Audit & Insurance AA exam and free practice exam verified by EduDump exam experts.
Said the test questions were almost same
Passed the exams with the material
Found the study quides effective and helpful
(58 Up Votes)CPA AA Exam Overview:
| Certification Vendor: | Association of Chartered Certified Accountants (ACCA) |
|---|---|
| Exam Name: | Audit and Assurance |
| Exam Number: | AA |
| Exam Format: | Constructed Response Questions (Section B), Computer-Based Exam (CBE), Case-Based Objective Test Questions (Section A) |
| Exam Duration: | 180 minutes |
| Passing Score: | 50% |
| Real Exam Qty: | 100 (approximate based on mark distribution) |
| Certificate Validity Period: | N/A (contributes toward ACCA qualification) |
| Available Languages: | English |
| Related Certifications: | Advanced Audit and Assurance (AAA) ACCA Qualification |
| Exam Price: | Varies by country (ACCA exam entry fees) — generally around £100–£150 per paper depending on location/currency |
| Sample Questions: | CPA AA Sample Questions |
| Exam Way: | Computer-based exam (CBE) delivered in ACCA exam centres globally; no paper-based alternative. |
| Pre Condition: | Completion of Applied Knowledge exams (e.g., FA – Financial Accounting) is recommended; must be registered as an ACCA student and entered for the AA exam session. |
| Official Syllabus URL: | https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8.html |
CPA AA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Audit Evidence | - Audit of specific items - Audit procedures and sampling - Financial statement assertions and audit evidence - Work of others (experts, internal auditors) |
| Audit Framework and Regulation | - Corporate governance - Professional ethics - Concept of audit and other assurance engagements - External audit and regulatory environment |
| Review and Reporting | - Subsequent events - Written representations - Going concern evaluation - Audit finalisation and auditor's report |
| Planning and Risk Assessment | - Understanding the entity and its environment - Audit planning and documentation - Obtaining and accepting audit engagements - Assessing audit risks |
| Internal Control | - Tests of control - Evaluation of control systems - Internal audit role - Internal control systems |
| Employability and Technology Skills | - Use of computer technology in the exam and workplace - Presentation of information and responses |
0
0
0
10