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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