2018年9月改革之后P7會(huì)有什么變化?來(lái)看看高頓財(cái)經(jīng)ACCA小編為大家整理的變化,希望對(duì)大家考試有所幫助。小編再送一個(gè)2018年考試資料包,可以分享給小伙伴,自提,戳:
ACCA資料【新手指南】+內(nèi)部講義+解析音頻改革前 | 改革后 |
Section A 為50分必做題 Section B 為三道25分題目,選做兩題 | Section A 為50分必做題 Section B 為兩道25分必做題 |
沒(méi)有明確支出題目考察的知識(shí)點(diǎn)范圍 | 明確考綱指出: Section A 考慮針對(duì)單體公司或者整個(gè)集團(tuán)的審計(jì)計(jì)劃階段 (planning, risk assessment, evidence gathering and ethical and professional consideration等) Section B 一個(gè)問(wèn)題圍繞審計(jì)的completion,review and reporting 出題(可能會(huì)涉及到going concern, subsequent events, misstatements, effect on auditor’s report and critique an audit report等) 另外一個(gè)問(wèn)題可以考察任何一個(gè)剩余的考綱知識(shí)點(diǎn) 需要注意:current issue的知識(shí)點(diǎn)考察可以出現(xiàn)在section A或者 section B |
P7的知識(shí)點(diǎn)內(nèi)容變化并不大,是一些零散的內(nèi)容,主要是對(duì)之前的知識(shí)點(diǎn)進(jìn)行修修補(bǔ)補(bǔ)。綜合來(lái)看,我們學(xué)習(xí)P7的知識(shí)點(diǎn)內(nèi)容與之前是一致的,只是需要額外考慮一下考試形式的變化(如表格所列)
首先就是沒(méi)有任何的選做題了。這樣的考試形式相比之前來(lái)說(shuō)對(duì)我們也是有利和有弊的
有利的方面在于:我們不需要考試的時(shí)候去糾結(jié)到底做哪個(gè),也就省下了浪費(fèi)在選題上的時(shí)間
有弊的地方在于:我們少了選擇的權(quán)利,學(xué)過(guò)P4的同學(xué)都知道,這種選擇的權(quán)利是有價(jià)值的。也就是說(shuō),我們?cè)跍?zhǔn)備P7考試的時(shí)候不能像之前那么應(yīng)試了,預(yù)測(cè)題目的難度也比之前要更難了,我們需要對(duì)考綱的知識(shí)點(diǎn)做出不同程度的學(xué)習(xí)(根據(jù)其重要性)。一旦出到你不會(huì)的題目,不會(huì)就是不會(huì),也沒(méi)有辦法像以前那樣回避掉了。
根據(jù)考綱給出的考察知識(shí)點(diǎn)(如表格所示),結(jié)合過(guò)去的考試內(nèi)容
可以給到你這樣的考試技巧
50分的題目可以預(yù)見(jiàn)的還是有格式分四分的,格式分一般可以從開(kāi)頭和結(jié)尾的地方獲得,比如你可以這么答: 開(kāi)頭時(shí)briefing notes | | To:audit partner | | From:audit manager | | Subject:audit planning for C,year ending 31 December 2014 | Introduction | | These briefing notes are prepared to assist in planning the audit of C,our client operating in the Pharmaceutical industry | *uate buisness risks,identify and explain ROMM in planning and audit procedures about the brand name,discuss ethic issues and safeguards 結(jié)尾時(shí):conclution: these briefing notes indicate that there are many areas of potential audit risk to be considered when develop the audit strategy for D | and additional information should be obtained from the client as soon as possible to understand the risk | the audit procedures recommeded in relation to will provide assurance on these significant issues 當(dāng)然這些固定格式肯定不能保證你能拿到全部的格式分,你還需要根據(jù)具體題目進(jìn)行修改練習(xí),但是很具有參考價(jià)值 |
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第一題通常會(huì)考察大家audit and accounting risk,針對(duì)該內(nèi)容,你可以具體分析每一個(gè)risk的時(shí)候有一個(gè)固定的格式1. materiality | 2. IFRS IAS ISA | 3. 根據(jù)文中信息進(jìn)行推導(dǎo) | 4. there is a risk 或者 確定的error | 5. 結(jié)論(over-under) | 6. 補(bǔ)充信息 | 其中如果確定了error之后通常都需要考慮comparative figures and opening balances 舉一個(gè)風(fēng)險(xiǎn)的例子: |
新顧客你可以寫(xiě) | | firm lack knowledge and experience of the business,increase detection risk | | but this will be mitigated by thorogh planning,develop an understanding of the business and internal control environment | | risk attached to comparative information and opening balance | | obtain an understanding of each of the susidiaries and they are all significant component with R,L,B's asset representing 20%,22.3%,26%of group asset |
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針對(duì)獲取額外的審計(jì)證據(jù),也有一些固定的格式a copy of documentation to confirm | a review of notes/board minutes | discuss with management regarding | agreement of to | recalculation of | A written representation | A correspondence of | subsequent events review | 等等 |
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針對(duì)必考的道德題目,也有固定的格式可以給到你1. 描述事實(shí) | 2. identify threat/conflicts of interest(與fundmental 結(jié)合) | 3. 推導(dǎo)如何產(chǎn)生威脅 | 4. 評(píng)估重要性(推導(dǎo))materiality, subjectivity | 5. 推薦safeguard | 6. 結(jié)論 |
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還有必考的report,也是有固定的格式materiality(針對(duì)錯(cuò)報(bào)的重要性) | 判斷是否material or pervasive, 如果pervasive 判斷是否: 1.not confined to specific elements 2.substantial proportion 3.fundamental to user's understanding | Not material | | 考慮emphasis of matter paragraph 1.uncertainty 2.new accounting standards 3.environmental impact 4.going concern | ISA 706 emphasis of matter paragraph is used when a matter have been appropriately presented and disclosed in the FS and is fundamental to user's understanding of the FS | the emphasis matter paragraph should clear describe the matter to the note to FS and placed after opinion paragraph | material | | ISA 750 the auditor should modify the opinion in the report when financial statement are as a whole are not free from material misstatement | the misstatement is material but not likely to be pervasive(not substantial proportion, substantial amount, as a whole) | therefor a qualified opinion should be expressed, with the auditor stating in the opinion that except for the effects of matters described in the basis for qualified opinion paragraph, the FS show a true and fair view | the basis for qualified paragraph should be placed after the opinion paragraph and should descript the matter giving rise to the qualification and quantification of financial effects of misstatement | pervasive | | | | ISA 260 all the matter affect the auditor's report should be discuss with those charged with governance | other matter paragraph | | the other matter paragraph should be placed after opinion paragraph | | | conduct of auditor(unable to withdraw as auditor, required by laws regulations, different framework, restrict the distribution) | |
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以上表格中提到的知識(shí)點(diǎn)基本上是每次P7考試都會(huì)考察的必考點(diǎn),需要大家在平時(shí)準(zhǔn)備的時(shí)候多放心思進(jìn)去
除了必考知識(shí)點(diǎn),還有一些是??嫉闹R(shí)點(diǎn)。比如說(shuō)non-compliance/fraud/audit proposal/quality control/social and environment/going concern/due diligence/prospective financial information/forenisic accounting/business risk/ money laundering/Key audit matter paragraph等等
這些就需要大家找到這類型的經(jīng)典題目進(jìn)行分析理解了
我們還需要注意的一點(diǎn)就是,相比于之前。Current issue會(huì)出現(xiàn)在Section AB的任何一道題目。因?yàn)槠溆懻摰脑掝}超前,而且通常比較難以理解,所以考到的話,大家基本都得不到什么分?jǐn)?shù)。
但是我們還是可以做出一些努力的,比如說(shuō)對(duì)考官的文章重視起來(lái)https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles.html
P7的考官文章都在上面的官方鏈接里面了,至少能夠把每個(gè)項(xiàng)目有些印象,這樣不至于考到的時(shí)候什么都寫(xiě)不出來(lái)
最后祝大家P7順利通過(guò)考試 。小編再送一個(gè)2018年考試資料包,可以分享給小伙伴,自提,戳:
ACCA資料【新手指南】+內(nèi)部講義+解析音頻