ACCA P7《高级审计与鉴证》考试介绍
ACCA P7 Advanced Audit and Assurance高级审计与鉴证是F8课程的进阶版，这个阶段的学习需要学员从管理角度思考问题，在分析案例的时候把自己想象成审计经理或者合伙人。同时，学员需要熟练掌握P2公司报告方面的知识，否则很难看出报表中的错误。其实，P7并没有大家说的这么困难，尤其对于一些有审计经验的学员来说内容不难理解。接下来就为大家简单介绍一下P7考试形式和内容。
P7考试分为两部分，section A是两道必做题，共60分。这部分题目考核的范围比较广，会涉及多个方面知识的考察。Section B是三选二，每题20分。这部分的题目考察的知识点更为具体和单一，但是需要学生深入分析。
以下是P7的大纲，考生学习时可以根据大纲的内容梳理知识。
A Regulatory Environment
1. International regulatory frameworks for audit and assurance services
2. Money laundering
3. Laws and regulations
B Professional and Ethical Considerations
1. Code of Ethics for Professional Accountants
2. Fraud and error
3. Professional liability
C Practice Management
1. Quality control
2. Advertising, publicity, obtaining professional work and fees
3. Tendering
4. Professional appointments
D Audit of historical financial information
1. Planning, materiality and assessing the risk of misstatement
2. Evidence
3. Evaluation and review
4. Group audits
E Other assignments
1. Audit-related and assurance services
2. Prospective financial information
3. Forensic audits
4. Internal audit
5. Outsourcing
6. The audit of performance information (pre-determined objectives) in public sector
F Reporting
1. Auditor’s reports
2. Reports to those charged with governance and management
3. Other reports
G Current Issues and Developments
1. Professional and ethical developments
2. Transnational audits
3. The audit of social, environmental and integrated reporting
4. Other current issues
学员在复习过程中需要及时总结及掌握重要知识点，灵活运用这些知识分析具体案例，选择有代表性的历年试题练习，并能够控制好答题时间。目前，正保会计网校 ACCA P7课程正在紧锣密鼓的筹备当中，网校聘请了教学经验非常丰富的讲师录制课程，相信一定能够满足学员的期待。
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