2017年6月ACCA P7 Exam Tips bpp-高顿教育ACCA培训机构官方网站

2017年6月ACCA P7 Exam Tips bpp

2017年07月05日
14:48
作者：高顿财经
来源：高顿财经
阅读：（108）

2022ACCA备考资料

财务英语入门
历年考题答案
2022考纲白皮书
2022考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

摘要：立即下载 2017年ACCA考试**资料！ACCA考试必备！ Section A: This comprises two compulsory questions worth 35 marks and 25 marks respectively.Typically question 1 will test planning,risk as...

立即下载2017年ACCA考试**资料！ACCA考试必备！

　　Section A:

　　This comprises two compulsory questions worth 35 marks and 25 marks respectively.Typically question 1 will test planning,risk assessment,evidence gathering and practice management issues using a scenario where audit client details are presented,often including financial statements extracts,which candidates need to consider as part of their answers.However,the topics covered by question 2 will be more uncertain to predict–possibly a non-audit engagement such as prospective financial information(PFI)or due diligence,or a question testing specific parts of the syllabus,such as audit completion or consolidated groups.Whatever the subject,application is vital for success here.

　　Within one of the compulsory questions,there will be 4 professional marks available which reward candidates for the layout and presentation of their answers.

　　Section B:

　　A choice of two from three written questions that are each worth 20 marks and typically test the following syllabus areas:audit evidence and financial reporting issues,practice management including ethics and quality control and reporting including completion and communication.Again,candidates will be expected to apply their knowledge to the scenario in order to score well.

　　P7 has the following syllabus areas:

　　A Regulatory environment

　　B Professional and ethical considerations

　　C Practice management

　　D Audit of historical financial information

　　E Other assignments

　　F Reporting

　　G Current issues and developments

　　General advice:

　　ACCA students are no longer given a separate period of 15 minutes‘reading and planning’time at the start of each written exam as the exam duration is now 3 hours and 15 minutes to include reading,planning and writing.However,we would still advise you to use a period similar to this at the start of the exam to continue planning the things you need to include in your answer.It is essential that you use the information in each scenario to make your answers relevant–due to the typical size of the compulsory scenarios,we would advise that you still use this notional 15 minutes to plan these question above all others.

　　During this time you should also pay attention to the verbs used in question requirements as these indicate the number of marks available.For example,the requirement to“evaluate the audit risks”requires a couple of sentences and will score up to 2 marks if the matter is fully explained,whereas use of the verb“list”simply requires you to present information with no further explanation:this will typically only score½mark per point listed.

　　Recent exams have tested fresh content from the examiner’s technical articles:for example,key audit matters were examined in December 2016,while INT candidates were tested on the audit of public sector performance information in December 2015.

　　All technical articles can be found here:http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles.html so you are strongly advised to keep referring to them in advance of the exam.

“本文转载自accaexamtips.net，原文链接:http://www.accaexamtips.net/2017/05/acca-P7-exam-tips-june-2017/，再转载请注明出处

推荐：考生都在用的ACCA资料>>【领取2022ACCA完整资料】 (资料包含ACCA必考点总结,提升备考效率,加分必备)

1、凡本网站注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。

2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。

3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。

4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

急速通关计划 ACCA全球私播课大学生雇主直通车计划周末面授班寒暑假冲刺班其他课程

急速通关计划-全科免费试听课程咨询

私播课免费试听课程咨询
ACCA私播课2.0 免费试听课程咨询

大学生雇主直通车计划免费试听课程咨询
大学生雇主直通计划,大学生精英培养计划免费试听课程咨询

周末面授班免费试听课程咨询
周末精品面授班免费试听课程咨询

寒暑假冲刺班免费试听课程咨询
寒暑假冲刺班免费试听课程咨询

其他课程免费试听课程咨询