东方立品
  • 首页-
    学员专区 > Exam Tips 正文

    2016.6ACCA-P7考前重点!

    2016-05-18    来源:东方立品ACCA 东方立品ACCA

     
     
     
    2016.6 ACCA P7 - Exam Tips 
     
     
    1.Detailed topics and questions for 2016.6 sitting
    01
     Law and regulations – 2015.6 Q2 
    02
      Ethical and practical issues – 2013.12 Q4
    03
     Quality control – pilot paper Q3
    04
    Acceptance of audit engagement – 2009.6 Q2
    05
    Reliance on internal audit – 2010.6 Q2
    06
    Construction contract, related party transactions – 2011.6 Q1
    07
    Subsequent events – 2009.12 Q5; 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)
    08
    Other specific accounting issues: Held for sale non-current assets; tangible non-current assets; intangible non-current assets; financial instruments; employment benefits – 2014.6 Q3, 2013.6 Q3 and Q4
    09
    Group audits, joint audit and transnational audit - 2012.12 Q2; 2009.6 Q2
    10
    Audit risks of consolidated financial statement, reliance on audit work of components, associates – 2010.6 Q1
    11
    Professional skepticism – 2015.6 Q3
    12
    Forensic auditing – 2013.6 Q2
    13
    Social and environment auditing – 2010.12 Q2
    2. Necessary focus points for each sitting (about 80-100 marks)
    01
    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 
     
    02
    Identification and explanation of audit risk or/and business risk (15 marks)
    03
    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)
    04
    Audit-related service or other assurance service: interim financial information review; due diligence; PFI; forensic auditing; social and environment auditing; internal auditing. (10 marks) 
    05
    Group auditing: (10-15 marks)
     
     
    免责条款:以上内容是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06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上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!预祝大家顺利通关
    联系方式
    联系人:Daisy老师
    电话:400-697-3600 
    手机:132 6408 7596
    Q Q :3379595441
    邮箱:daisy@lipinedu.cn
    网址:www.lipinedu.cn
    听课网址:http://acca.lipinedu.cn
     东方立品ACCA
    品质 | 实用 | 精益

    关注东方立品微信

    微信号:LIPINacca
    东方立品有好老师,通过考试很容易
    在线咨询 电话:400-697-3600

    版权及免责声明

    立品名师 More >>
    孙烨,中国注册会计师CICPA会员,英国特许公认会计师ACCA会员,证券从业资格证书,是具有会计专业和财务管理决策技能的复合型高级管理会计师。...