ACCA考試科目P7，12月考季最強攻略，請收好！

(1) 考官曾一針見血的指出：很多考生在閱讀案例時‘鉆牛角尖’，精力集中在一些不重要話題的細節(jié)上，寫出自己知道的所有知識，不管是否跟所問的話題相關。

(2) 考官案例中有很多重要的信息提示跟考官要求相關，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的問題和要求。

(3) 考生一定要在平時訓練中能夠準確理解各種問題的要求，根據每個要求所給的分數設計答題框架, 排除不相關點(節(jié)省時間)，把答題框架內的相關點描述的簡練完整準確。

(4) 很多考生在答題時，簡單背誦會計準則，沒有跟案例中具體會計事件相關。因此，考生一定要學會根據具體的會計事件，靈活應用會計準則評估錯報風險，設計適當的審計程序等。

(5) 最新準則需要學習：比如收入準則，租賃準則，審計報告準則

(6) 在分析考官要求時要弄清楚：案例中的事件發(fā)生在審計循環(huán)或流程中的哪一個階段(audit planning stage, audit completion stage, audit reporting stage). 不同階段要求做的事情是不同的，這將給考生一個回答問題的參考點。

? Audit planning stage：Risk assessment and audit procedures 

? Audit completion stage: audit evidence *uation, additional audit procedures

? Audit reporting stage: effect of matters on audit opinion and audit report

二、2017年12月P7考前復習重點題目

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. *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 -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