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(1) 考官曾一針見(jiàn)血的指出：很多考生在閱讀案例時(shí)‘鉆牛角尖’，精力集中在一些不重要話題的細(xì)節(jié)上，寫(xiě)出自己知道的所有知識(shí)，不管是否跟所問(wèn)的話題相關(guān)。
(2) 考官案例中有很多重要的信息提示跟考官要求相關(guān)，考生一定要抓住和利用這些重要信息，來(lái)全面解釋和回答考官所設(shè)的問(wèn)題和要求。
(3) 考生一定要在平時(shí)訓(xùn)練中能夠準(zhǔn)確理解各種問(wèn)題的要求，根據(jù)每個(gè)要求所給的分?jǐn)?shù)設(shè)計(jì)答題框架, 排除不相關(guān)點(diǎn)(節(jié)省時(shí)間)，把答題框架內(nèi)的相關(guān)點(diǎn)描述的簡(jiǎn)練完整準(zhǔn)確。
(4) 很多考生在答題時(shí)，簡(jiǎn)單背誦會(huì)計(jì)準(zhǔn)則，沒(méi)有跟案例中具體會(huì)計(jì)事件相關(guān)。因此，考生一定要學(xué)會(huì)根據(jù)具體的會(huì)計(jì)事件，靈活應(yīng)用會(huì)計(jì)準(zhǔn)則評(píng)估錯(cuò)報(bào)風(fēng)險(xiǎn)，設(shè)計(jì)適當(dāng)?shù)膶徲?jì)程序等。
(5) 最新準(zhǔn)則需要學(xué)習(xí)：比如收入準(zhǔn)則，租賃準(zhǔn)則，審計(jì)報(bào)告準(zhǔn)則
(6) 在分析考官要求時(shí)要弄清楚：案例中的事件發(fā)生在審計(jì)循環(huán)或流程中的哪一個(gè)階段(audit planning stage, audit completion stage, audit reporting stage). 不同階段要求做的事情是不同的，這將給考生一個(gè)回答問(wèn)題的參考點(diǎn)。
? Audit planning stage：Risk assessment and audit procedures
? Audit completion stage: audit evidence *uation, additional audit procedures
? Audit reporting stage: effect of matters on audit opinion and audit report
二、2017年12月P7考前復(fù)習(xí)重點(diǎn)題目
1. Necessary focus points for each sitting (about 80-100 marks)
(1) Ethical/professional/practice issues: (15 marks)
? Ethical issues: independence threats and safeguards;
? Professional issues: auditor’s professional liability under statute law and tort law;
? Practices issues: advertising, tendering, publicity, obtaining professional work and fees, professional appointments, quality control
(2) Identification and explanation of audit risk or/and business risk (15 – 18 marks)
(3) Specific accounting issues about items in FSs, i.e. *uation and review (i) (ii) (iii): risks, materiality, specific accounting standards, audit procedures, impact on audit report. (40 marks)
(4) Audit-related service or other assurance service: interim financial information review; due diligence; PFI; forensic auditing; social and environment auditing; internal auditing. (10 -20 marks)
(5) Group auditing: (10-15 marks)
Other areas which are likely examined
(1) Regulatory environment: corporate governance code; money laundering; law and regulations
(2) Current issues and development: auditor’s responsibility about these issues
2. 2017年12月考試必做題目
(1) 2017.6 Q4
(2) 2016.6 Q1
(3) 2016.6 Q2
(4) 2016.6 Q5
(5) 2015.12 Q2
(6) 2015.12 Q4
(7) 2014.6 Q2
