ACCA P7 Key to success-高顿教育ACCA培训机构官方网站

ACCA P7 Key to success

2015年05月28日
10:21
作者：高顿财经
来源：高顿财经
阅读：（170）

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摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的...

　【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA P7 Key to success。

　　ACCA P7 Key to success

　　Nature of the ACCA P7?paper

　　ACCA P7 Paper – Advanced Audit and Assurance – a step up from F8 Audit and?Assurance is to analyse, evaluate and conclude on assurance engagements. Where F8 looks at audit procedures and a student is typically in the role of an audit junior?or semi-senior, at this advanced level the student is assistant-in-charge, manager or partner.

　　Structure of the ACCA P7 paper

　　The first 2 questions in the exam are compulsory and will be worth anywhere between 50% and 70%. The remaining 30% – 50% are divided between 2 from 3 other questions

　　Emphasis of the ACCA P7 exam

　　At this advanced professional level the ACCA is looking for the ability to analyse tricky / controversial situations and apply professional thinking to resolve the problem or advise the “correct” course of action.

　　Recently the examiner has adopted the style of asking question 1 in the form of a series of emails.

　　As with all the professional level exams, there are “professional marks” available for the quality, clarity and persuasiveness of an answer.

　　In the past the examiner has felt it necessary to comment on the apparent?inability of students to apply even the most basic of double entry principles!

　　As well as the step up from assistant to partner and the change of emphasis from procedures to analysis, the syllabus from F8 is extended by the additional?elements of the audit of group accounts and the procedures and problems associated with non-audit assignments

　　How to pass ACCA P7 exam

　　Use the OpenTuition ACCA P7 lectures together with the P7 course notes. Try to read a study text to get a feel for the subject but don’t try to keep reading

　　when, in any session, you find that you have reached the boredom threshhold.

　　Do NOT fall into the trap of saying “I work as an auditor for a “big-4″ firm – I shouldn’t need to do much work in this area to pass this paper!” That would be a BIG mistake! Equally, do not fall into the trap of saying “I have no experience at all of auditing – how could I possibly pass when even big-4 students are failing ” That too would be a BIG mistake.

　　Practice as many past exam questions as you can and don’t get depressed when you find that your answers bear little similarity to the printed solutions

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