ACCA考试P7难吗？-高顿教育ACCA培训机构官方网站

ACCA考试P7难吗？

2015年06月30日
11:11
作者：高顿财经
来源：高顿财经
阅读：（143）

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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考试P7难吗？

　　P7 article

　　Which of the optional papers should I select? That is a question that I regularly get from my students. Is this article, I would like to share the benefits of choosing Paper P7 as one of your options as well as provide a brief overview of the paper.

　　Why should I choose Paper P7 as one of the options?

　　P7 is designed to enable students to apply relevant knowledge and skills in evaluating and concluding on audit and assurance engagements. This paper hones the student’s analytical skills and sharpens one‘s professional scepticism. Audit knowledge is crucial in jumpstarting your career as a professional accountant be it in an internal or external role. In fact, to practise as a registered auditor in UK, one MUST select Paper P7 as one of the options.

　　What are the main differences between Paper F8 and Paper P7?

　　Paper P7 is often seen as a continuation of Paper F8. I estimate that around 75% (perhaps even more) of the knowledge in Paper P7 overlaps with Paper F8. However, the examinations are at an entirely different level. The P7 examination is more practical in nature as compared to Paper F8.

　　At Paper F8 level, you approach the paper from the eyes of an audit junior. As such, the paper is mostly concerned with the technicalities of the audit process. At Paper P7 level, you are approaching the subject from the viewpoint of a senior manager. Therefore, wider issues such as practice management (managing a professional firm) will be considered.

　　I would like to take the opportunity to emphasise that Paper P7 does not favour a rote learning approach as is true with most of the other professional level subjects in ACCA. Candidates are expected to understand the fundamentals of the audit process and have a firm grasp of the accounting and auditing standards. From there, they need to apply their knowledge to a variety of situations.

　　Is Paper P7 a difficult paper?

　　Far from it, one of the main reasons why my students choose Paper P7 is because it is a highly passable paper. I am glad to note that the current P7 examiner has been in position for many years and as such, the examinations are fairly predictable.

　　In fact, the December 2014 results were just released yesterday (8/Feb). The passing rate I lectured is 92% the December 2014 P7 exams! (23 out of my 25 students cleared) However, the international passing rate for Paper P7 hovers at around 35%. I strongly recommend that students do not attempt to self study for this paper as there are many technicalities and exam techniques involved in this paper.

　　Thank you for your interest in Paper P7, I hope to see you in the P7 class!

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