ACCA考试科目P7，12月考季最强攻略，请收好！

(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