2018年9月改革之后P7会有什么变化？

2018年9月改革之后P7会有什么变化？来看看高顿财经ACCA小编为大家整理的变化，希望对大家考试有所帮助。小编再送一个2018年考试资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频

改革前	改革后
Section A 为50分必做题 Section B 为三道25分题目，选做两题	Section A 为50分必做题 Section B 为两道25分必做题
没有明确支出题目考察的知识点范围	明确考纲指出： Section A 考虑针对单体公司或者整个集团的审计计划阶段 （planning, risk assessment, evidence gathering and ethical and professional consideration等）   Section B 一个问题围绕审计的completion，review and reporting 出题（可能会涉及到going concern, subsequent events, misstatements, effect on auditor’s report and critique an audit report等）   另外一个问题可以考察任何一个剩余的考纲知识点   需要注意：current issue的知识点考察可以出现在section A或者 section B

 
P7的知识点内容变化并不大，是一些零散的内容，主要是对之前的知识点进行修修补补。综合来看，我们学习P7的知识点内容与之前是一致的，只是需要额外考虑一下考试形式的变化（如表格所列）
首先就是没有任何的选做题了。这样的考试形式相比之前来说对我们也是有利和有弊的
有利的方面在于：我们不需要考试的时候去纠结到底做哪个，也就省下了浪费在选题上的时间
有弊的地方在于：我们少了选择的权利，学过P4的同学都知道，这种选择的权利是有价值的。也就是说，我们在准备P7考试的时候不能像之前那么应试了，预测题目的难度也比之前要更难了，我们需要对考纲的知识点做出不同程度的学习（根据其重要性）。一旦出到你不会的题目，不会就是不会，也没有办法像以前那样回避掉了。
 
根据考纲给出的考察知识点（如表格所示），结合过去的考试内容
可以给到你这样的考试技巧

50分的题目可以预见的还是有格式分四分的，格式分一般可以从开头和结尾的地方获得，比如你可以这么答： 开头时 briefing notes   To:audit partner   From:audit manager   Subject:audit planning for C,year ending 31 December 2014 Introduction   These briefing notes are prepared to assist in planning the audit of C,our client operating in the Pharmaceutical industry evaluate buisness risks,identify and explain ROMM  in planning and audit procedures about the brand name,discuss ethic issues and safeguards 结尾时： conclution: these briefing notes indicate that there are many areas of potential audit risk to be considered when develop the audit strategy for D and additional information should be obtained from the client as soon as possible to understand the risk the audit procedures recommeded in relation to will provide assurance on these significant issues 当然这些固定格式肯定不能保证你能拿到全部的格式分，你还需要根据具体题目进行修改练习，但是很具有参考价值

第一题通常会考察大家audit and accounting risk，针对该内容，你可以具体分析每一个risk的时候有一个固定的格式 1. materiality 2. IFRS IAS ISA 3. 根据文中信息进行推导 4. there is a risk 或者 确定的error 5. 结论（over-under) 6. 补充信息 其中如果确定了error之后通常都需要考虑comparative figures and opening balances 举一个风险的例子：

新顾客你可以写   firm lack knowledge and experience of the business,increase detection risk   but this will be mitigated by thorogh planning,develop an understanding of the business and internal control environment   risk attached to comparative information and opening balance   obtain an understanding of each of the susidiaries and they are all significant component with R,L,B's asset representing 20%,22.3%,26%of group asset

针对获取额外的审计证据，也有一些固定的格式 a copy of documentation to confirm a review of notes/board minutes discuss with management regarding agreement of  to recalculation of A written representation A correspondence of subsequent events review 等等

针对必考的道德题目，也有固定的格式可以给到你 1. 描述事实 2. identify threat/conflicts of interest（与fundmental 结合） 3. 推导如何产生威胁 4. 评估重要性（推导）materiality, subjectivity 5. 推荐safeguard 6. 结论

还有必考的report，也是有固定的格式 materiality(针对错报的重要性） 判断是否material or pervasive, 如果pervasive 判断是否: 1.not confined to specific elements 2.substantial proportion 3.fundamental to user's understanding Not material   考虑emphasis of matter paragraph 1.uncertainty 2.new accounting standards 3.environmental impact 4.going concern ISA 706 emphasis  of matter paragraph is used when a matter have been appropriately presented and disclosed in the FS and is fundamental to user's understanding of the FS the emphasis matter paragraph should clear describe the matter to the note to FS and placed after opinion paragraph material   ISA 750 the auditor should modify the opinion in the report when financial statement are as a whole are not free from material misstatement the misstatement is material but not likely to be pervasive(not substantial proportion, substantial amount, as a whole) therefor a qualified opinion should be expressed, with the auditor stating in the opinion  that except for the effects of matters described in the basis for qualified opinion paragraph, the FS show a true and fair view the basis for qualified paragraph should be placed after the opinion paragraph and should descript the matter giving rise to the qualification and quantification of financial effects of misstatement pervasive       ISA 260 all the matter affect the auditor's report should be discuss with those charged with governance other matter paragraph   the other matter paragraph should be placed after opinion paragraph     conduct of auditor(unable to withdraw as auditor, required by laws regulations, different framework, restrict the distribution)

 
以上表格中提到的知识点基本上是每次P7考试都会考察的必考点，需要大家在平时准备的时候多放心思进去
除了必考知识点，还有一些是常考的知识点。比如说non-compliance/fraud/audit proposal/quality control/social and environment/going concern/due diligence/prospective financial information/forenisic accounting/business risk/ money laundering/Key audit matter paragraph等等
这些就需要大家找到这类型的经典题目进行分析理解了
 
我们还需要注意的一点就是，相比于之前。Current issue会出现在Section AB的任何一道题目。因为其讨论的话题超前，而且通常比较难以理解，所以考到的话，大家基本都得不到什么分数。
但是我们还是可以做出一些努力的，比如说对考官的文章重视起来https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles.html
P7的考官文章都在上面的官方链接里面了，至少能够把每个项目有些印象，这样不至于考到的时候什么都写不出来
最后祝大家P7顺利通过考试 。小编再送一个2018年考试资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频