ACCA P7科目是ACCA的核心階段的一門(mén)課程，從P1開(kāi)始ACCA的難度會(huì)比之前F階段加大許多，所以即使F階段通過(guò)比較輕松的同學(xué)也，對(duì)于剛剛進(jìn)入P階段的考生來(lái)說(shuō)困難還是比較大的，下面就為大家總結(jié)一下ACCA P7考試攻略，其中包括P7考試特點(diǎn)，注意事項(xiàng)，學(xué)習(xí)方法，希望對(duì)各位考生學(xué)習(xí)ACCA提供幫助！
ACCA P7考試攻略ACCA P7科目介紹
了解審計(jì)的相關(guān)法規(guī)，審計(jì)的職業(yè)道德要求。學(xué)習(xí)審計(jì)受聘和執(zhí)行中的質(zhì)量管理政策和程序，進(jìn)行非審計(jì)業(yè)務(wù)時(shí)的要求和規(guī)定。如何做標(biāo)準(zhǔn)的審計(jì)報(bào)告。要求了解業(yè)界的*7發(fā)展及其問(wèn)題。
ACCA P7考試攻略ACCA P7重要考點(diǎn)解析
1、Necessary focus points for each sitting
Topics which are certain to be examined in 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
②Identification and explanation of audit risk or/and business risk (15 marks)
③Specific 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 marks)
⑤Group auditing: (10-15 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
②Identification and explanation of audit risk or/and business risk (15 marks)
③Specific 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 marks)
⑤Group auditing: (10-15 marks)
2、Other areas which are likely examined
?、賀egulatory environment: corporate governance code; money laundering; law and regulations
② Current issues and development: auditor’s responsibility about these issues
Detailed topics and questions for 2015.12 sitting
①M(fèi)oney laundering and PFI - 2014.6 Q2
② Current issues and development: auditor’s responsibility about these issues
Detailed topics and questions for 2015.12 sitting
①M(fèi)oney laundering and PFI - 2014.6 Q2
?、贕oing concern, ethical issues, audit opinion and report – 2011.6 Q2;
③Construction contract, discontinued operation, related party transactions – 2011.6 Q1
④Audit risks of consolidated financial statement, reliance on audit work of components, associates, grant – 2010.6 Q1
⑤Group audits, joint audit and transnational audit - 2012.12 Q2; 2009.6 Q2
⑥Audit report, emphasis of matter paragraph and other matter paragraph – 2010.6 Q5
⑦Other specific accounting issues: share-based payment; borrowing cost; government grant; employment benefits; segment reporting; deferred tax
ACCA P7考試攻略ACCA P7答題技巧：
③Construction contract, discontinued operation, related party transactions – 2011.6 Q1
④Audit risks of consolidated financial statement, reliance on audit work of components, associates, grant – 2010.6 Q1
⑤Group audits, joint audit and transnational audit - 2012.12 Q2; 2009.6 Q2
⑥Audit report, emphasis of matter paragraph and other matter paragraph – 2010.6 Q5
⑦Other specific accounting issues: share-based payment; borrowing cost; government grant; employment benefits; segment reporting; deferred tax
ACCA P7考試攻略ACCA P7答題技巧：
首先，作為P7基礎(chǔ)的F8和P2要學(xué)習(xí)好。如果這兩門(mén)的考試時(shí)間和P7的考試時(shí)間相隔不遠(yuǎn)的話，是非常有利的。我留有準(zhǔn)備這兩門(mén)考試時(shí)候的詳細(xì)筆記，也很大程度上方便了復(fù)習(xí)P7時(shí)對(duì)以前基礎(chǔ)知識(shí)的回顧。另外很多培訓(xùn)機(jī)構(gòu)的講義也非常好，歸納總結(jié)了每一個(gè)IFRS對(duì)應(yīng)的常見(jiàn)的Audit Point，結(jié)合考題看這些講義很利于培養(yǎng)審計(jì)人員應(yīng)有的skepticism。
其次，用心留意P7的專業(yè)詞匯。高級(jí)審計(jì)這門(mén)的詞匯和句子相對(duì)其它的科目要求更精確和專業(yè)，這就要注意在平時(shí)的歸納總結(jié)，我都會(huì)在遇到這些特殊的詞語(yǔ)和句子的時(shí)候總結(jié)在筆記本上，反復(fù)記憶。
再次，熟悉歷年考題，總結(jié)做題的思路。F8和P7我都會(huì)把07年以后歷年考題中同一個(gè)Topic的所有答案的每一個(gè)point抄寫(xiě)到一起，方便記憶，而且也利于答題時(shí)根據(jù)題目具體的環(huán)境展開(kāi)思路。P7的難度在于考察對(duì)知識(shí)的運(yùn)用，這就需要在平時(shí)做題時(shí)多總結(jié)做題的思路。P7種經(jīng)常會(huì)遇到一類(lèi)題目就是審計(jì)工作發(fā)現(xiàn)出了問(wèn)題，問(wèn)你應(yīng)該怎么辦，這種題目的思路就是*9，發(fā)現(xiàn)問(wèn)題的時(shí)間，在出報(bào)告之前還是出報(bào)告之后會(huì)有不同的處理方法；第二出的問(wèn)題的性質(zhì)，是否是Material misstatement，也有不同的處理方法；第三，出問(wèn)題的人員，是Senior還是Junior，公司也需要采取不同的措施。P7還有一類(lèi)常見(jiàn)問(wèn)題，要你評(píng)價(jià)編制報(bào)表中的一個(gè)會(huì)計(jì)處理，這種題目的思路就是*9，相應(yīng)的IFRS的內(nèi)容；第二，題目中的做法是否符合IFRS的規(guī)定，第三，若不是，計(jì)算出正確的金額以及對(duì)報(bào)表的影響；第四，重要性水平的計(jì)算，判斷是否為Material misstatement；第五，對(duì)Audit report的影響，等等。
