高頓網(wǎng)校小編整理了ACCA考試P7科目的KEY TO SUCCESS，供大家學(xué)習(xí)。
        Nature of the ACCA P7 paper
　　ACCA P7 Paper – Advanced Audit and Assurance – a step up from F8 Audit and?Assurance is to analyse, *uate and conclude on assurance engagements. Where F8 looks at audit procedures and a student is typically in the role of an audit junior?or semi-senior, at this advanced level the student is assistant-in-charge, manager or partner.
　　Structure of the ACCA P7 paper
　　The first 2 questions in the exam are compulsory and will be worth anywhere between 50% and 70%. The remaining 30% – 50% are divided between 2 from 3 other questions
　　Emphasis of the ACCA P7 exam
　　At this advanced professional level the ACCA is looking for the ability to analyse tricky / controversial situations and apply professional thinking to resolve the problem or advise the “correct” course of action.
　　Recently the examiner has adopted the style of asking question 1 in the form of a series of emails.
　　As with all the professional level exams, there are “professional marks” available for the quality, clarity and persuasiveness of an answer.
　　In the past the examiner has felt it necessary to comment on the apparent?inability of students to apply even the most basic of double entry principles!
　　As well as the step up from assistant to partner and the change of emphasis from procedures to analysis, the syllabus from F8 is extended by the additional?elements of the audit of group accounts and the procedures and problems associated with non-audit assignments
　　How to pass ACCA P7 exam
　　Use the OpenTuition ACCA P7 lectures  together with the P7 course notes. Try to read a study text to get a feel for the subject but don’t try to keep reading
　　when, in any session, you find that you have reached the boredom threshhold.
　　Do NOT fall into the trap of saying “I work as an auditor for a “big-4″ firm – I shouldn’t need to do much work in this area to pass this paper!” That would be a BIG mistake! Equally, do not fall into the trap of saying “I have no experience at all of auditing – how could I possibly pass when even big-4 students are failing ” That too would be a BIG mistake.
　　Practice as many past exam questions as you can and don’t get depressed when you find that your answers bear little similarity to the printed solutions