ACCA P7科目是ACCA的核心階段的一門課程,從P1開始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
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 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
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: