12月 ACCA P7 最强攻略，徐开金老师的一份技术文章，请收好！
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考前迷信第一波已送出，
接下来请接收ACCA P7考前最强攻略！
一、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上，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，根据每个要求所给的分数设计答题框架, 排除不相关点(节省时间)，把答题框架内的相关点描述的简练完整准确。
(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。
(5) 最新准则需要学习：比如收入准则，租赁准则，审计报告准则
(6) 在分析考官要求时要弄清楚：案例中的事件发生在审计循环或流程中的哪一个阶段(audit planning stage, audit completion stage, audit reporting stage). 不同阶段要求做的事情是不同的，这将给考生一个回答问题的参考点。
✦ Audit planning stage：Risk assessment and audit procedures
✦ Audit completion stage: audit evidence evaluation, additional audit procedures
✦ Audit reporting stage: effect of matters on audit opinion and audit report
二、2017年12月P7考前复习重点题目
1. 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 – 18 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 -20 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
2. 2017年12月考试必做题目
(1) 2017.6 Q4
(2) 2016.6 Q1
(3) 2016.6 Q2
(4) 2016.6 Q5
(5) 2015.12 Q2
(6) 2015.12 Q4
(7) 2014.6 Q2
最后
没有P7历年考题的同学赶紧领一下
公众号回复「2017P7」领取ACCA P7
历年考题+考试大纲+......
