以下是ACCA P7高级审计的辅导讲义：

        Section A

 

　　This comprises two compulsory questions worth 35 marks and 25 marks respectively. Typically question 1 will test planning, risk assessment, evidence gathering and practice management issues using a scenario where audit client details are presented, often including financial statements extracts, which candidates need to consider as part of their answers.

 

　　However, the topics covered by question 2 will be more uncertain to predict – possibly a non-audit engagement such as prospective financial information (PFI) or due diligence, or a question testing specific parts of the syllabus, such as audit completion or consolidated groups. Whatever the subject, application is vital for success here.

 

　　Within one of the compulsory questions, there will be 4 professional marks available which reward candidates for the layout and presentation of their answers.

 

　　Section B

 

　　A choice of two from three written questions that are each worth 20 marks and typically test the following syllabus areas: audit evidence and financial reporting issues, practice management including ethics and quality control and reporting including completion and communication. Again, candidates will be expected to apply their knowledge to the scenario in order to score well.

 

　　General advice

 

　　At the beginning of the exam you are given 15 minutes ‘reading and planning’ time. During this time you can read and annotate the question paper and so this is a perfect chance to make notes next to the information in each scenario of things to include in your answer.

 

　　It is essential that you use the information in the scenario to make your answers relevant – due to the size of the scenario typically presented in question 1, we advise that you use this time to plan this question and aim to produce it once the three hours writing time starts.

 

　　During this time you should also pay attention to the verbs used in question requirements as these indicate the number of marks available. For example, the verb “explain” requires a sentence and will score one mark if properly explained, whereas the verb “list” simply requires you to present information with no further explanation: this will typically only score ? mark per point listed.

 

　　The June 2015 exam tested content from the examiner’s technical articles on audit quality and professional scepticism so you should ensure you are familiar with any new articles (for example, for those sitting the INT variant of P7, the syllabus now includes examinable content on the audit of public sector performance information). Content can be found here: ACCA P7 Technical Articles