2018年9月改革之后P7會(huì)有什么變化？來看看高頓財(cái)經(jīng)ACCA小編為大家整理的變化，希望對(duì)大家考試有所幫助。小編再送一個(gè)2018年考試資料包，可以分享給小伙伴，自提，戳：ACCA資料【新手指南】+內(nèi)部講義+解析音頻
2018年9月改革之后P7會(huì)有什么變化？
改革前改革后
Section A 為50分必做題
Section B 為三道25分題目，選做兩題		Section A 為50分必做題
Section B 為兩道25分必做題
沒有明確支出題目考察的知識(shí)點(diǎn)范圍明確考綱指出：
Section A 考慮針對(duì)單體公司或者整個(gè)集團(tuán)的審計(jì)計(jì)劃階段
（planning, risk assessment, evidence gathering and ethical and professional consideration等）
 
Section B
一個(gè)問題圍繞審計(jì)的completion，review and reporting 出題（可能會(huì)涉及到going concern, subsequent events, misstatements, effect on auditor’s report and critique an audit report等）
 
另外一個(gè)問題可以考察任何一個(gè)剩余的考綱知識(shí)點(diǎn)
 
需要注意：current issue的知識(shí)點(diǎn)考察可以出現(xiàn)在section A或者 section B
 
P7的知識(shí)點(diǎn)內(nèi)容變化并不大，是一些零散的內(nèi)容，主要是對(duì)之前的知識(shí)點(diǎn)進(jìn)行修修補(bǔ)補(bǔ)。綜合來看，我們學(xué)習(xí)P7的知識(shí)點(diǎn)內(nèi)容與之前是一致的，只是需要額外考慮一下考試形式的變化（如表格所列）
首先就是沒有任何的選做題了。這樣的考試形式相比之前來說對(duì)我們也是有利和有弊的
有利的方面在于：我們不需要考試的時(shí)候去糾結(jié)到底做哪個(gè)，也就省下了浪費(fèi)在選題上的時(shí)間
有弊的地方在于：我們少了選擇的權(quán)利，學(xué)過P4的同學(xué)都知道，這種選擇的權(quán)利是有價(jià)值的。也就是說，我們?cè)跍?zhǔn)備P7考試的時(shí)候不能像之前那么應(yīng)試了，預(yù)測(cè)題目的難度也比之前要更難了，我們需要對(duì)考綱的知識(shí)點(diǎn)做出不同程度的學(xué)習(xí)（根據(jù)其重要性）。一旦出到你不會(huì)的題目，不會(huì)就是不會(huì)，也沒有辦法像以前那樣回避掉了。
 
根據(jù)考綱給出的考察知識(shí)點(diǎn)（如表格所示），結(jié)合過去的考試內(nèi)容
可以給到你這樣的考試技巧
50分的題目可以預(yù)見的還是有格式分四分的，格式分一般可以從開頭和結(jié)尾的地方獲得，比如你可以這么答：
開頭時(shí)
briefing notes 
To:audit partner 
From:audit manager 
Subject:audit planning for C,year ending 31 December 2014
Introduction 
These briefing notes are prepared to assist in planning the audit of C,our client operating in the Pharmaceutical industry
*uate buisness risks,identify and explain ROMM  in planning and audit procedures about the brand name,discuss ethic issues and safeguards
結(jié)尾時(shí)：
conclution: these briefing notes indicate that there are many areas of potential audit risk to be considered when develop the audit strategy for D
and additional information should be obtained from the client as soon as possible to understand the risk
the audit procedures recommeded in relation to will provide assurance on these significant issues
當(dāng)然這些固定格式肯定不能保證你能拿到全部的格式分，你還需要根據(jù)具體題目進(jìn)行修改練習(xí)，但是很具有參考價(jià)值
第一題通常會(huì)考察大家audit and accounting risk，針對(duì)該內(nèi)容，你可以具體分析每一個(gè)risk的時(shí)候有一個(gè)固定的格式
1. materiality
2. IFRS IAS ISA
3. 根據(jù)文中信息進(jìn)行推導(dǎo)
4. there is a risk 或者 確定的error
5. 結(jié)論（over-under)
6. 補(bǔ)充信息
其中如果確定了error之后通常都需要考慮comparative figures and opening balances
舉一個(gè)風(fēng)險(xiǎn)的例子：
新顧客你可以寫 firm lack knowledge and experience of the business,increase detection risk
 but this will be mitigated by thorogh planning,develop an understanding of the business and internal control environment
 risk attached to comparative information and opening balance
 obtain an understanding of each of the susidiaries and they are all significant component with R,L,B's asset representing 20%,22.3%,26%of group asset
針對(duì)獲取額外的審計(jì)證據(jù)，也有一些固定的格式
a copy of documentation to confirm
a review of notes/board minutes
discuss with management regarding
agreement of  to
recalculation of
A written representation
A correspondence of
subsequent events review
等等
針對(duì)必考的道德題目，也有固定的格式可以給到你
1. 描述事實(shí)
2. identify threat/conflicts of interest（與fundmental 結(jié)合）
3. 推導(dǎo)如何產(chǎn)生威脅
4. 評(píng)估重要性（推導(dǎo)）materiality, subjectivity
5. 推薦safeguard
6. 結(jié)論
還有必考的report，也是有固定的格式
materiality(針對(duì)錯(cuò)報(bào)的重要性）
判斷是否material or pervasive, 如果pervasive 判斷是否:
1.not confined to specific elements
2.substantial proportion
3.fundamental to user's understanding
Not material 
考慮emphasis of matter paragraph
1.uncertainty
2.new accounting standards
3.environmental impact
4.going concern
ISA 706 emphasis  of matter paragraph is used when a matter have been appropriately presented and disclosed in the FS and is fundamental to user's understanding of the FS
the emphasis matter paragraph should clear describe the matter to the note to FS and placed after opinion paragraph
material 
ISA 750 the auditor should modify the opinion in the report when financial statement are as a whole are not free from material misstatement
the misstatement is material but not likely to be pervasive(not substantial proportion, substantial amount, as a whole)
therefor a qualified opinion should be expressed, with the auditor stating in the opinion  that except for the effects of matters described in the basis for qualified opinion paragraph, the FS show a true and fair view
the basis for qualified paragraph should be placed after the opinion paragraph and should descript the matter giving rise to the qualification and quantification of financial effects of misstatement
pervasive 
  
ISA 260 all the matter affect the auditor's report should be discuss with those charged with governance
other matter paragraph 
the other matter paragraph should be placed after opinion paragraph
  
conduct of auditor(unable to withdraw as auditor, required by laws regulations, different framework, restrict the distribution)
 
 
 
以上表格中提到的知識(shí)點(diǎn)基本上是每次P7考試都會(huì)考察的必考點(diǎn)，需要大家在平時(shí)準(zhǔn)備的時(shí)候多放心思進(jìn)去
除了必考知識(shí)點(diǎn)，還有一些是?？嫉闹R(shí)點(diǎn)。比如說non-compliance/fraud/audit proposal/quality control/social and environment/going concern/due diligence/prospective financial information/forenisic accounting/business risk/ money laundering/Key audit matter paragraph等等
這些就需要大家找到這類型的經(jīng)典題目進(jìn)行分析理解了
 
我們還需要注意的一點(diǎn)就是，相比于之前。Current issue會(huì)出現(xiàn)在Section AB的任何一道題目。因?yàn)槠溆懻摰脑掝}超前，而且通常比較難以理解，所以考到的話，大家基本都得不到什么分?jǐn)?shù)。
但是我們還是可以做出一些努力的，比如說對(duì)考官的文章重視起來https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles.html
P7的考官文章都在上面的官方鏈接里面了，至少能夠把每個(gè)項(xiàng)目有些印象，這樣不至于考到的時(shí)候什么都寫不出來
最后祝大家P7順利通過考試 。小編再送一個(gè)2018年考試資料包，可以分享給小伙伴，自提，戳：ACCA資料【新手指南】+內(nèi)部講義+解析音頻