acca P7科目對于考生來說肯定會感覺相當難，一開始會手足無措，不過不用緊張，了解ACCA P5考試考試形式和考綱的變化，看看高分通過學員分析為何要選擇P7的原因，就一定能順利通過考試。

　　ACCA P7考綱變化
 
　　P7 (INT), ADVANCED AUDIT AND ASSURANCE
 
　　The changes are introduced to the P7 (INT) syllabus to reflect the latest business and educational developments affecting this exam. These are summarised in Table 13 below.
 
　　Table 13 – Changes to the P7 (INT) exam effective from September 2017
        ACCA P7考試題型：
 
　　Section A(必選)
 
　　Q1 35分，一般設定的情景是你作為審計經(jīng)理在planning階段，如何分析業(yè)務的business risk、audit risk，分析materiality以及寫出相關的procedures，有時候會加上ethics的內(nèi)容。Q1規(guī)律性很強，基本上在熟悉準則的基礎上，掌握答題套路，拿高分是不難的。它的難點在于涉及集團審計，有些情景對應的準則處理可能比較偏（但難度不會超過P2的Q2Q3Q4）。
 
　　Q2 25分，考過其他鑒證業(yè)務的題目，也出過審計經(jīng)理復核工作底稿出現(xiàn)的問題以及相應的procedures（這部分不在Q2就在Q3）Section B（3選2）
 
　　Q3 20分，比較多的情況就是考復核工作底稿
 
　　Q4 20分，考的內(nèi)容就比較多樣化了，也可能是幾個知識點結(jié)合來考（比如quality control和professional/ethics），也會涉及一些current issue、新考官文章……Q5 20分，基本是考report的內(nèi)容，也涉及current issue除此之外，P7的考官還是很仁慈的，出題基本是按“常理”出牌，那些輪著考的知識點都比較規(guī)律，所以近幾次的考試各種預測都比較一致而且押中率非常高……
        高手告訴你為何選擇P7
 
　　Which of the optional papers should I select? That is a question that I regularly get from my students. Is this article, I would like to share the benefits of choosing Paper P7 as one of your options as well as provide a brief overview of the paper.
 
　　Why should I choose Paper P7 as one of the options?
 
　　P7 is designed to enable students to apply relevant knowledge and skills in *uating and concluding on audit and assurance engagements. This paper hones the student’s analytical skills and sharpens one‘s professional scepticism. Audit knowledge is crucial in jumpstarting your career as a professional accountant be it in an internal or external role. In fact, to practise as a registered auditor in UK, one MUST select Paper P7 as one of the options.
 
　　What are the main differences between Paper F8 and Paper P7?
 
　　Paper P7 is often seen as a continuation of Paper F8. I estimate that around 75% (perhaps even more) of the knowledge in Paper P7 overlaps with Paper F8. However, the examinations are at an entirely different level. The P7 examination is more practical in nature as compared to Paper F8.
 
　　At Paper F8 level, you approach the paper from the eyes of an audit junior. As such, the paper is mostly concerned with the technicalities of the audit process. At Paper P7 level, you are approaching the subject from the viewpoint of a senior manager. Therefore, wider issues such as practice management (managing a professional firm) will be considered.
 
　　I would like to take the opportunity to emphasise that Paper P7 does not favour a rote learning approach as is true with most of the other professional level subjects in ACCA. Candidates are expected to understand the fundamentals of the audit process and have a firm grasp of the accounting and auditing standards. From there, they need to apply their knowledge to a variety of situations.
 
　　Is Paper P7 a difficult paper?
 
　　Far from it, one of the main reasons why my students choose Paper P7 is because it is a highly passable paper. I am glad to note that the current P7 examiner has been in position for many years and as such, the examinations are fairly predictable.
 
　　In fact, the December 2014 results were just released yesterday (8/Feb). The passing rate I lectured is 92% the December 2014 P7 exams! (23 out of my 25 students cleared) However, the international passing rate for Paper P7 hovers at around 35%. I strongly recommend that students do not attempt to self study for this paper as there are many technicalities and exam techniques involved in this paper.
 
　　Thank you for your interest in Paper P7, I hope to see you in the P7 class!