ACCA – The main changes of the new syllabus of Advanced Audit and Assurance

Polly Lo, Kaplan AAA Lecturer, has 5 years of audit working experience in one of the Big 4 firms in Hong Kong. She has solid experience in providing external audit assurance service to Hong Kong listed companies in retail, manufacturing and telecommunication business sectors. Upon the new syllabus changes starting from Sep 18 diet, she advises students to be aware of below changes:

 OldNew
Examination formatOptional Questions in Section B, 60 marks in Section A.All compulsory Questions in Section A and B.
Mark Allocation40 marks in Section B @20 each.50 marks in Section A; 50 marks in Section B @25 each.
Prescribed scope of examinationNo prescribed scope.Prescribed scope to be examined in section A and B.
(i) Section A:
Examine Scope [ Planning, Risk assessment, Evidence
gathering, Ethical and Professional consideration,
current issues]
(ii) Section B:
Q1 Examine scope [ Completion, review and reporting]
Q2 Examine scope [All areas stated in the syllabus]

Kaplan AAA Course Dec 2018 diet
Course Duration (Education + Revision) – Start of September to End of November

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