2017年ACCA P7《高级审计与鉴证》考试题型的变化

　　ACCA考试最后一门科目P7《高级审计与鉴证》对于很多ACCA考生来说是相当难的，大部分ACCA学员面对P7都会觉得手足无措。ACCA P7和ACCA F8是关联科目，属于F8《审计与鉴证》的高级研修课程，同时作为选修科目，ACCA P7也是很多学员必不可免的需选科目，因为它是唯一牵扯审计的课程。因此学会分析P7的知识结构和考试题型是学好P7的关键。今天小编给大家讲解以下2017年ACCA P7考试题型的变化。

　　ACCA P7考纲变化

　　P7(INT),ADVANCED AUDIT AND ASSURANCE

　　The changes are introduced to the P7(INT)syllabus to reflect the latest business and educational developments affecting this exam.These are summarised in Table 13 below.

　　Table 13–Changes to the P7(INT)exam effective from September 2017 ACCA P7考试题型：

　　Section A(必选)

　　Q1 35分，一般设定的情景是你作为审计经理在planning阶段，如何分析业务的business risk、audit risk，分析materiality以及写出相关的procedures，有时候会加上ethics的内容。Q1规律性很强，基本上在熟悉准则的基础上，掌握答题套路，拿高分是不难的。它的难点在于涉及集团审计，有些情景对应的准则处理可能比较偏（但难度不会超过P2的Q2Q3Q4）。

　　Q2 25分，考过其他鉴证业务的题目，也出过审计经理复核工作底稿出现的问题以及相应的procedures（这部分不在Q2就在Q3）Section B（3选2）

　　Q3 20分，比较多的情况就是考复核工作底稿

　　Q4 20分，考的内容就比较多样化了，也可能是几个知识点结合来考（比如quality control和professional/ethics），也会涉及一些current issue、新考官文章……Q5 20分，基本是考report的内容，也涉及current issue除此之外，P7的考官还是很仁慈的，出题基本是按“常理”出牌，那些轮着考的知识点都比较规律，所以近几次的考试各种预测都比较一致而且押中率非常高……高手告诉你为何选择P7

　　Which of the optional papers should I select?That is a question that I regularly get from my students.Is this article,I would like to share the benefits of choosing Paper P7 as one of your options as well as provide a brief overview of the paper.

　　Why should I choose Paper P7 as one of the options?

　　P7 is designed to enable students to apply relevant knowledge and skills in evaluating and concluding on audit and assurance engagements.This paper hones the student’s analytical skills and sharpens one‘s professional scepticism.Audit knowledge is crucial in jumpstarting your career as a professional accountant be it in an internal or external role.In fact,to practise as a registered auditor in UK,one MUST select Paper P7 as one of the options.

　　What are the main differences between Paper F8 and Paper P7?

　　Paper P7 is often seen as a continuation of Paper F8.I estimate that around 75%(perhaps even more)of the knowledge in Paper P7 overlaps with Paper F8.However,the examinations are at an entirely different level.The P7 examination is more practical in nature as compared to Paper F8.

　　At Paper F8 level,you approach the paper from the eyes of an audit junior.As such,the paper is mostly concerned with the technicalities of the audit process.At Paper P7 level,you are approaching the subject from the viewpoint of a senior manager.Therefore,wider issues such as practice management(managing a professional firm)will be considered.

　　I would like to take the opportunity to emphasise that Paper P7 does not favour a rote learning approach as is true with most of the other professional level subjects in ACCA.Candidates are expected to understand the fundamentals of the audit process and have a firm grasp of the accounting and auditing standards.From there,they need to apply their knowledge to a variety of situations.

　　Is Paper P7 a difficult paper?

　　Far from it,one of the main reasons why my students choose Paper P7 is because it is a highly passable paper.I am glad to note that the current P7 examiner has been in position for many years and as such,the examinations are fairly predictable.

　　In fact,the December 2014 results were just released yesterday(8/Feb).The passing rate I lectured is 92%the December 2014 P7 exams!(23 out of my 25 students cleared)However,the international passing rate for Paper P7 hovers at around 35%.I strongly recommend that students do not attempt to self study for this paper as there are many technicalities and exam techniques involved in this paper.

　　Thank you for your interest in Paper P7,I hope to see you in the P7 class!