Conventionally, the second-order self-adjoint neutron transport equations have been studied using the even parity and the odd parity equations. Recently, however, the SAAF(self-adjoint angular flux) form of neutron transport equation has been introduced as a new option for the second-order self-adjoint equations. In this paper we validated the SAAF equation mathematically and clarified how it relates with the existing even and odd parity equations. We also developed a second-order SAAF differencing formula including DSA(diffusion synthetic acceleration) from the first-order difference equations. Numerical result is attached to show that the proposed methods increases accuracy with effective computational effort.