2018年9月改革之后P7會有什么變化?來看看高頓財經(jīng)ACCA小編為大家整理的變化,希望對大家考試有所幫助。小編再送一個2018年考試資料包,可以分享給小伙伴,自提,戳:
ACCA資料【新手指南】+內(nèi)部講義+解析音頻改革前 | 改革后 |
Section A 為50分必做題 Section B 為三道25分題目,選做兩題 | Section A 為50分必做題 Section B 為兩道25分必做題 |
沒有明確支出題目考察的知識點范圍 | 明確考綱指出: Section A 考慮針對單體公司或者整個集團的審計計劃階段 (planning, risk assessment, evidence gathering and ethical and professional consideration等) Section B 一個問題圍繞審計的completion,review and reporting 出題(可能會涉及到going concern, subsequent events, misstatements, effect on auditor’s report and critique an audit report等) 另外一個問題可以考察任何一個剩余的考綱知識點 需要注意:current issue的知識點考察可以出現(xiàn)在section A或者 section B |
P7的知識點內(nèi)容變化并不大,是一些零散的內(nèi)容,主要是對之前的知識點進行修修補補。綜合來看,我們學習P7的知識點內(nèi)容與之前是一致的,只是需要額外考慮一下考試形式的變化(如表格所列)
首先就是沒有任何的選做題了。這樣的考試形式相比之前來說對我們也是有利和有弊的
有利的方面在于:我們不需要考試的時候去糾結到底做哪個,也就省下了浪費在選題上的時間
有弊的地方在于:我們少了選擇的權利,學過P4的同學都知道,這種選擇的權利是有價值的。也就是說,我們在準備P7考試的時候不能像之前那么應試了,預測題目的難度也比之前要更難了,我們需要對考綱的知識點做出不同程度的學習(根據(jù)其重要性)。一旦出到你不會的題目,不會就是不會,也沒有辦法像以前那樣回避掉了。
根據(jù)考綱給出的考察知識點(如表格所示),結合過去的考試內(nèi)容
可以給到你這樣的考試技巧
50分的題目可以預見的還是有格式分四分的,格式分一般可以從開頭和結尾的地方獲得,比如你可以這么答: 開頭時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 | *uate buisness risks,identify and explain ROMM in planning and audit procedures about the brand name,discuss ethic issues and safeguards 結尾時: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 當然這些固定格式肯定不能保證你能拿到全部的格式分,你還需要根據(jù)具體題目進行修改練習,但是很具有參考價值 |
|
|
第一題通常會考察大家audit and accounting risk,針對該內(nèi)容,你可以具體分析每一個risk的時候有一個固定的格式1. materiality | 2. IFRS IAS ISA | 3. 根據(jù)文中信息進行推導 | 4. there is a risk 或者 確定的error | 5. 結論(over-under) | 6. 補充信息 | 其中如果確定了error之后通常都需要考慮comparative figures and opening balances 舉一個風險的例子: |
新顧客你可以寫 | | 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 |
|
針對獲取額外的審計證據(jù),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 |
|
針對必考的道德題目,也有固定的格式可以給到你1. 描述事實 | 2. identify threat/conflicts of interest(與fundmental 結合) | 3. 推導如何產(chǎn)生威脅 | 4. 評估重要性(推導)materiality, subjectivity | 5. 推薦safeguard | 6. 結論 |
|
還有必考的report,也是有固定的格式materiality(針對錯報的重要性) | 判斷是否material or pervasive, 如果pervasive 判斷是否: 1.not confined to specific elements 2.substantial proportion 3.fundamental to user's understanding | Not material | | 考慮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識點基本上是每次P7考試都會考察的必考點,需要大家在平時準備的時候多放心思進去
除了必考知識點,還有一些是??嫉闹R點。比如說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
這些就需要大家找到這類型的經(jīng)典題目進行分析理解了
我們還需要注意的一點就是,相比于之前。Current issue會出現(xiàn)在Section AB的任何一道題目。因為其討論的話題超前,而且通常比較難以理解,所以考到的話,大家基本都得不到什么分數(shù)。
但是我們還是可以做出一些努力的,比如說對考官的文章重視起來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鏈接里面了,至少能夠把每個項目有些印象,這樣不至于考到的時候什么都寫不出來
最后祝大家P7順利通過考試 。小編再送一個2018年考試資料包,可以分享給小伙伴,自提,戳:
ACCA資料【新手指南】+內(nèi)部講義+解析音頻