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    2016年3月ACCA P7考试重点复习题目

    2016-02-24    来源:东方立品ACCA 东方立品ACCA

    1. Detailed topics and questions for 2016.3 sitting 

    • (1) Construction contract, discontinued operation, related party transactions – 2011.6 Q1
    • (2) Internal audit and outsourcing – 2010.6 Q2 
    • (3) PFI - 2012.6 Q2
    • (4) Group audits, joint audit and transnational audit - 2012.12 Q2; 2009.6 Q2 
    • (5) Audit risks of consolidated financial statement, reliance on audit work of components, associates – 2010.6 Q1
    • (6) Other specific accounting issues: share-based payment; borrowing cost; employment benefits; deferred tax; related party transaction; intangible assets; and so on – 2014.6 Q3
    • (7) Subsequent events – 2009.12 Q5 
    • (8) Opening balance – 2011.6 Q3; Other information – 2013.6 Q5; 2015.6 Q5; Comparative financial information audit (看讲义相关部分的要求)
    • (9) Law and regulations – 2015.6 Q2 
    • (10) Professional skepticism – 2015.6 Q3
    • (11) Ethical and practical issues – 2013.12 Q4
    • (12) Forensic auditing – 2013.6 Q2 
     

    2. 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 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 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  

            免责条款:以上内容由徐开金老师精心研究考纲和历年考题后编辑的,仅供大家在2016年03月考前重点复习使用,不保证一定会考。建议大家重点复习以下考题的同时兼顾全面系统学习,平时做题时严格按照八步法训练自己,只有认真学习每个话题的同学才能有把握的通过考试。
     
            2015年12月考试中,东方立品徐开金老师的教导下,来自国内外多名P7同学们都通过了考试,通过率远远高于全球通过率,只要努力相信下一位通过考试的就是您!祝大家顺利通过考试!

     

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