ACCA P7《高級(jí)審計(jì)與鑒證》考試介紹

ACCA P7 Advanced Audit and Assurance高級(jí)審計(jì)與鑒證是F8課程的進(jìn)階版，這個(gè)階段的學(xué)習(xí)需要學(xué)員從管理角度思考問(wèn)題，在分析案例的時(shí)候把自己想象成審計(jì)經(jīng)理或者合伙人。同時(shí)，學(xué)員需要熟練掌握P2公司報(bào)告方面的知識(shí)，否則很難看出報(bào)表中的錯(cuò)誤。其實(shí)，P7并沒(méi)有大家說(shuō)的這么困難，尤其對(duì)于一些有審計(jì)經(jīng)驗(yàn)的學(xué)員來(lái)說(shuō)內(nèi)容不難理解。接下來(lái)就為大家簡(jiǎn)單介紹一下P7考試形式和內(nèi)容。

P7考試分為兩部分，section A是兩道必做題，共60分。這部分題目考核的范圍比較廣，會(huì)涉及多個(gè)方面知識(shí)的考察。Section B是三選二，每題20分。這部分的題目考察的知識(shí)點(diǎn)更為具體和單一，但是需要學(xué)生深入分析。

以下是P7的大綱，考生學(xué)習(xí)時(shí)可以根據(jù)大綱的內(nèi)容梳理知識(shí)。

A  Regulatory Environment

1. International regulatory frameworks for audit and assurance services

2. Money laundering

3. Laws and regulations

B  Professional and Ethical Considerations

1. Code of Ethics for Professional Accountants

2. Fraud and error

3. Professional liability

C  Practice Management

1. Quality control

2. Advertising, publicity, obtaining professional work and fees

3. Tendering

4. Professional appointments

D  Audit of historical financial information

1. Planning, materiality and assessing the risk of misstatement

2. Evidence

3. Evaluation and review

4. Group audits

E  Other assignments

1. Audit-related and assurance services

2. Prospective financial information

3. Forensic audits

4. Internal audit

5. Outsourcing

6. The audit of performance information (pre-determined objectives) in public sector

F  Reporting

1. Auditor’s reports

2. Reports to those charged with governance and management

3. Other reports

G  Current Issues and Developments

1. Professional and ethical developments

2. Transnational audits

3. The audit of social, environmental and integrated reporting

4. Other current issues

學(xué)員在復(fù)習(xí)過(guò)程中需要及時(shí)總結(jié)及掌握重要知識(shí)點(diǎn)，靈活運(yùn)用這些知識(shí)分析具體案例，選擇有代表性的歷年試題練習(xí)，并能夠控制好答題時(shí)間。目前，正保會(huì)計(jì)網(wǎng)校 ACCA P7課程正在緊鑼密鼓的籌備當(dāng)中，網(wǎng)校聘請(qǐng)了教學(xué)經(jīng)驗(yàn)非常豐富的講師錄制課程，相信一定能夠滿足學(xué)員的期待。

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