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    ACCA P7-2016.12考试重点&考前寄语!

    2016-11-04    来源:东方立品ACCA 东方立品ACCA

    徐开金老师对ACCA P7考生考前寄语

    (1)考官曾一针见血的指出: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。确保你给出的答案: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。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。

     

    2016.12 P7考前复习重点题目 

    1.  Detailed topics and questions

    (1)Group audits, joint audit and transnational audit - 2012.12 Q2; 2009.6 Q2

    (2)Audit risks of consolidated financial statement, reliance on audit work of components, associates – 2010.6 Q1

    (1)Other specific accounting issues:

    ✦ Disclosures;

    ✦ Revenue recognition and construction contract;

    ✦ Inventory;

    Government grant;

     Foreign exchange rate;

     Borrowing cost;

     Investment properties;

     Provision and contingency; and so on.

    (2)Going concern – 2014.6 Q5; 2013.12 Q5; 2011.6 Q2; 2008.12 Q5

    (3)Subsequent events – 2009.12 Q5

    (4)Opening balance – 2011.6 Q3;

    (5)Other information – 2013.6 Q5; 2015.6 Q5;

    (6)Comparative financial information audit (看讲义相关部分的要求)

    (7)Law and regulations – 2015.6 Q2

    (8)Professional skepticism – 2015.6 Q3

    (9)Ethical and practical issues – 2013.12 Q4

    (10)Prospective financial information – 2014.6 Q2, 2012.6 Q2, 2007.12 Q3

    (11)Social and environment auditing – 2014.12 Q3 and 2010.12 Q2

    (12)public sector information auditing: 2015.12 Q2

    (13)audit acceptance – 2009.6 Q2; 2014.12 Q4

    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  

     

     

    希望ACCA学员们能够在这次的 P7 考试中

    顺利通过!

     

     

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