ACCA P7重要考点解析-高顿教育ACCA培训机构官方网站

ACCA P7重要考点解析

2015年12月25日
09:57
作者：高顿财经
来源：高顿财经
阅读：（161）

2024ACCA备考资料

财务英语入门
历年考题答案
2024考纲白皮书
2024考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

免费领取

摘要：【高顿ACCA小编】2016年 ACCA 即将迎来一年四次考试，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大...

　【高顿ACCA小编】2016年ACCA即将迎来一年四次考试，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA P7重要考点解析

　　Necessary focus points for each sitting

　　Topics which are certain to be examined in each sitting (about 80-100 marks)

　　① Ethical/professional/practice issues: (15 marks)

　　-Ethical issues: independence threats and safeguards;

　　- Professional issues: auditor’s professional liability under statute law and tort law;

　　- Practices issues: advertising, tendering, publicity, obtaining professional work and fees, professional appointments, quality control

　　②Identification and explanation of audit risk or/and business risk (15 marks)

　　③Specific accounting issues about items in FSs, i.e. evaluation and review (i) (ii) (iii): risks, materiality, specific accounting standards, audit procedures, impact on audit report. (40 marks)

　　④ Audit-related service or other assurance service: interim financial information review; due diligence; PFI; forensic auditing; social and environment auditing; internal auditing. (10 marks)

　　⑤Group auditing: (10-15 marks)

　　Other areas which are likely examined

　　①Regulatory environment: corporate governance code; money laundering; law and regulations

　　② Current issues and development: auditor’s responsibility about these issues

　　Detailed topics and questions for 2015.12 sitting

　　①Money laundering and PFI - 2014.6 Q2

　　②Going concern, ethical issues, audit opinion and report – 2011.6 Q2;

　　③Construction contract, discontinued operation, related party transactions – 2011.6 Q1

　　④Audit risks of consolidated financial statement, reliance on audit work of components, associates, grant – 2010.6 Q1

　　⑤Group audits, joint audit and transnational audit - 2012.12 Q2; 2009.6 Q2

　　⑥Audit report, emphasis of matter paragraph and other matter paragraph – 2010.6 Q5

　　⑦Other specific accounting issues: share-based payment; borrowing cost; government grant; employment benefits; segment reporting; deferred tax

本文由高顿ACCA编辑整理，转载请注明出处

推荐：考生都在用的ACCA资料>>【领取2023ACCA完整资料】 (资料包含ACCA必考点总结,提升备考效率,加分必备)

1、凡本网站注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。

2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。

3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。

4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

急速通关计划 ACCA全球私播课周末面授班其他课程

急速通关计划-全科免费试听课程咨询

私播课免费试听课程咨询
ACCA私播课2.0 免费试听课程咨询

周末面授班免费试听课程咨询

周末精品面授班免费试听课程咨询

寒假冲刺班免费试听课程咨询
暑假冲刺班免费试听课程咨询

其他课程免费试听课程咨询