ACCA AA Common Mistakes & Examiner Insights
The Audit and Assurance examiner's reports name the same errors sitting after sitting. AA has a pass rate below 55%, and most lost marks come not from gaps in knowledge but from how candidates answer. Here are the mistakes the examiner flags most often — and what to do instead.
1. Vague procedures score nothing
"Check the invoice" or "review the contract" earns half a mark or zero. A procedure has to be specific enough that someone could actually carry it out: what you inspect, what you're looking for, and which document gives you the evidence. "Agree the depreciation charge to the non-current asset register and recalculate it using the company's stated useful life" earns the mark. "Check depreciation" does not.
2. Always name the source document
Tied to the above: a procedure without a source document is incomplete. The examiner wants to see where the evidence comes from — the purchase invoice, the goods received note, the board minutes, the bank confirmation. Naming it is often the difference between a full mark and a half.
3. Tests of controls are not substantive procedures
Candidates mix these up constantly. A test of control checks whether a control operated — for example, inspecting a sample of orders for evidence of authorisation. A substantive procedure tests the figure itself — recalculating, confirming, or agreeing to source. If the question asks for one, giving the other scores nothing, so read the requirement carefully.
4. Auditor responses are not management actions
When asked for the auditor's response to a risk, candidates often write what management should do ("implement a control," "introduce a policy"). The auditor doesn't run the business — they gather evidence. The response must be an audit procedure, not a business fix.
5. "Increase professional scepticism" on its own is half a mark
It's a real answer, but incomplete. Scepticism has to lead somewhere — pair it with the additional procedures you would actually perform. The phrase alone signals you know the buzzword but not the application.
6. Deficiency, implication, then action
For control deficiency questions, three things must be present: the specific deficiency, the implication for the business (what could go wrong), and a recommendation phrased as an action. "Ensure that…" scores zero — it's an objective, not an action. Say what should be done: "Implement a monthly supervisor review of the bank reconciliation."
7. Audit risk: state the FS area and the assertion
A risk isn't "there might be an error." Identify the specific financial statement area affected and whether it's likely over- or understated (or the assertion at risk). "Revenue may be overstated because cut-off is poorly controlled near year-end" is a risk. "Revenue is risky" is not.
8. Ethics: threat type, how independence is affected, then actions
Ethics questions need three parts: name the type of threat (self-interest, self-review, advocacy, familiarity or intimidation), explain how it affects independence, and give safeguards as actions — not objectives. Candidates routinely lose marks by naming the threat and stopping there.
9. Written representations are a last resort, not first evidence
They're only appropriate for judgemental areas, or where little other evidence exists. Reaching for a written representation when you could have obtained stronger independent evidence shows weak judgement.
10. Don't assume true/false questions contain a mix
In objective test and matching questions, candidates assume there must be a balance of true and false answers. There needn't be — all three statements may be true. Answer each on its own merits.
11. Going concern: procedures, not indicators
When asked for going concern procedures, candidates list indicators ("declining sales, loss of a key customer"). Those are the risks, not the audit work. A procedure tells you what the auditor does — and, again, must name its source document.
12. Get the reporting terminology exactly right
Use "unmodified", not "unqualified". An emphasis of matter paragraph is not the same as a material uncertainty related to going concern paragraph. Limited assurance gives a negative conclusion. These distinctions are tested precisely, and the wrong term costs the mark.
13. An assurance engagement must give an opinion or conclusion
Compilation work and giving advice don't qualify as assurance — there's no opinion. If a question asks whether something is an assurance engagement, the presence (or absence) of a conclusion is the test.
Practise these in context: every AA question on GoQualified is mapped to the syllabus with a full worked explanation, so you can see exactly where the marks are. Switch to Exam Sim mode for a timed AA mock exam under real exam conditions. Free, no login.