距離 ACCA P7 12月考試 還有 5 天......

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考前迷信第一波已送出，

接下來請(qǐng)接收ACCA P7考前最強(qiáng)攻略！

一、徐開金老師對(duì)ACCA P7考生考前寄語

(1) 考官曾一針見血的指出：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，寫出自己知道的所有知識(shí)，不管是否跟所問的話題相關(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，來全面解釋和回答考官所設(shè)的問題和要求。

(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)描述的簡練完整準(zhǔn)確。

(4) 很多考生在答題時(shí)，簡單背誦會(huì)計(jì)準(zhǔn)則，沒有跟案例中具體會(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)回答問題的參考點(diǎn)。

? Audit planning stage：Risk assessment and audit procedures

? Audit completion stage: audit evidence evaluation, 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. evaluation 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

最后

沒有P7歷年考題的同學(xué)趕緊領(lǐng)一下

公眾號(hào)回復(fù)「2017P7」領(lǐng)取ACCA P7

歷年考題+考試大綱+......