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    ACCA P7-2016.9月考试重点&考前寄语!

    2016-08-19    来源:东方立品ACCA 东方立品ACCA

     
     
    ACCA P7-2016.9月考试重点&考前寄语!
    (1)考官在2016年6月份考试中一针见血的指出:很多考生在阅读案例时‘钻牛角尖’,精力集中在一些不重要话题的细节,写出自己知道的所有知识,不管是否跟所问的话题相关。
    (2)考官案例中有很多重要的信息提示跟考官要求相关,考生一定要抓住和利用这些重要信息,来全面解释和回答考官所设的问题和要求。
    (3)考生一定要在平时训练中能够准确理解各种问题的要求,明确答题框架,确保抓住重点。确保所给出的答案:描述准确、语言简练、内容完整。
    (4)很多考生在答题时,简单背诵会计准则,没有跟案例中具体会计事件相关联。因此,考生一定要学会根据具体的会计事件,灵活应用会计准则评估错报风险,设计适当的审计程序等。
    2016.09 P7 考前寄语
    2016.9 P7
    重点复习题目
     
    1. Detailed topics and questions
    (1)Internal audit and outsourcing – 2010.6 Q2
    (2)Group audits, joint audit and transnational audit - 2012.12 Q2; 2009.6 Q2
    (3)Audit risks of consolidated financial statement, reliance on audit work of components, associates – 2010.6 Q1
    (4)Other specific accounting issues: Disclosures; Revenue recognition and construction contract; Inventory; Government grant; Foreign exchange rate; share-based payment; borrowing cost; employment benefits; and so on.
    (5)Subsequent events – 2009.12 Q5
    (6)Opening balance – 2011.6 Q3;
    (7)Other information – 2013.6 Q5; 2015.6 Q5;
    (8)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)Due diligence – 2013.12 Q2
    (13)Social and environment auditing – 2014.12 Q3 and 2010.12 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09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!预祝大家考试顺利!
     
     
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