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如何成功通过ACCA考试P7《高级审计》

来源：高顿网校 2015-09-28

　　P7《高级审计》是ACCA考试的最后一门课，高顿网校小编传授你一套成功PASS P7的秘笈，小伙伴们接招吧！

　　Nature of the ACCA P7 paper

　　ACCA P7 Paper – Advanced Audit and Assurance – a step up from F8 Audit and?Assurance is to analyse, evaluate and conclude on assurance engagements. Where F8 looks at audit procedures and a student is typically in the role of an audit junior?or semi-senior, at this advanced level the student is assistant-in-charge, manager or partner.

　　Structure of the ACCA P7 paper

　　The first 2 questions in the exam are compulsory and will be worth anywhere between 50% and 70%. The remaining 30% – 50% are divided between 2 from 3 other questions

　　Emphasis of the ACCA P7 exam

　　At this advanced professional level the ACCA is looking for the ability to analyse tricky / controversial situations and apply professional thinking to resolve the problem or advise the “correct” course of action.

　　Recently the examiner has adopted the style of asking question 1 in the form of a series of emails.

　　As with all the professional level exams, there are “professional marks” available for the quality, clarity and persuasiveness of an answer.

　　In the past the examiner has felt it necessary to comment on the apparent?inability of students to apply even the most basic of double entry principles!

　　As well as the step up from assistant to partner and the change of emphasis from procedures to analysis, the syllabus from F8 is extended by the additional?elements of the audit of group accounts and the procedures and problems associated with non-audit assignments

　　How to pass ACCA P7 exam

　　Use the OpenTuition ACCA P7 lectures together with the P7 course notes. Try to read a study text to get a feel for the subject but don’t try to keep reading

　　when, in any session, you find that you have reached the boredom threshhold.

　　Do NOT fall into the trap of saying “I work as an auditor for a “big-4″ firm – I shouldn’t need to do much work in this area to pass this paper!” That would be a BIG mistake! Equally, do not fall into the trap of saying “I have no experience at all of auditing – how could I possibly pass when even big-4 students are failing ” That too would be a BIG mistake.

　　Practice as many past exam questions as you can and don’t get depressed when you find that your answers bear little similarity to the printed solutions

　　高顿网校温馨提醒

　　各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

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