ACCA AA Important Topics for September 2026

The ACCA AA September 2026 exam requires focused revision of key audit concepts and strong practice with scenario-based questions. Knowing which topics to revise can help students use their final preparation time effectively.

Here the given details covers the ACCA AA Important Topics for September 2026, along with important practice questions and revision areas. Students can also use the question PDF for focused practice before the exam.

ACCA AA September 2026 Exam

The ACCA Audit and Assurance (AA) exam is scheduled for 7 September 2026 in the September exam session. Students preparing for the paper should focus on important concepts, scenario-based questions and clear answer writing.

ACCA AA Important Topics for September 2026

The following ACCA AA Important Topics September 2026 should be included in final revision. Focus on understanding how to apply each topic to a given audit scenario.

Audit Risk and Auditor’s Response

Students should practise identifying the audit risk, explaining why it matters and writing a specific auditor response. Important areas include internal audit reliance, inventory valuation, inventory records, obsolete assets, advertising expenditure, outsourced payroll, bank loans and redundancy provisions.

Internal Controls and Tests of Controls

Revise controls related to payroll and purchases. Important examples include segregation of duties, unique employee numbers, exception report reviews, gross-to-net pay checks, purchase order authorisation, goods received checks, control totals and supplier statement reconciliations.

Substantive Procedures

Practise writing specific procedures instead of general statements. Key areas include trade payables and accruals, legal claims, revenue, year-end cut-off, after-date payments and supplier balances.

Materiality and Performance Materiality

Understand the difference between materiality and performance materiality. Materiality considers whether a misstatement could influence users’ decisions, while performance materiality is set below overall materiality to reduce the risk of total undetected and uncorrected misstatements exceeding overall materiality.

Analytical Procedures and Auditor’s Report

For analytical procedures, revise comparisons with prior-year figures, budgets, product lines, stores and profit margins.

Students should also revise how a material but non-pervasive misstatement can affect the auditor’s opinion. A material uncorrected misstatement may result in a qualified opinion.

ACCA AA Important Questions September 2026

Practise these ACCA AA Important Questions September 2026 after revising the related concepts:

1. Define and explain materiality and performance materiality.

2. Describe EIGHT audit risks and explain the auditor’s response to each risk in planning the audit of Peony Co..

3. Describe substantive procedures the auditor should perform to obtain sufficient and appropriate audit evidence in relation to the COMPLETENESS of Pacific Co’s trade payables and accruals.

4. Describe substantive procedures the auditor should perform to obtain sufficient and appropriate audit evidence in relation to Pacific Co’s provision for the legal claims.

5. Describe SUBSTANTIVE ANALYTICAL procedures the auditor should perform to obtain sufficient and appropriate audit evidence in relation to Pacific Co's revenue.

These questions cover the major practice areas, including materiality, audit risk, controls, substantive procedures, revenue analysis and audit reporting.

Download ACCA AA Important Questions PDF

Students can use the ACCA AA Important Questions PDF for focused practice and quick revision before the September 2026 exam.

Download ACCA AA Important Questions PDF

Use the questions as a practice resource and write answers according to the marks available. Focus on giving a clear point, explanation and relevant audit procedure wherever required.

ACCA AA September 2026 Exam Preparation

Follow a simple revision order for ACCA AA September 2026 Exam Preparation:

1. Revise the core audit concepts.

2. Practise audit risk questions.

3. Revise internal controls with their tests.

4. Practise substantive procedures for different audit areas.

5. Revise materiality and performance materiality.

6. Practise analytical procedures.

7. Revise modified audit opinions.

8. Solve questions under a time limit.

9. Check whether every answer directly addresses the requirement.