在职德勤学姐教你如何通过ACCAP7
发表时间:2017-04-21 14:01
编辑:金程ACCA
告诉小伙伴:
因为这次准备三月考试时我还在德勤实习,正好是审计的忙季,所以时间比较紧张。整个备考的时间是四周,工作日每天半小时至一个半小时,休息日每天6小时。用到最主要的材料是2013年后的所有真题。
因为这次准备三月考试时我还在德勤实习,正好是审计的忙季,所以时间比较紧张。整个ACCA备考的时间是四周,工作日每天半小时至一个半小时,休息日每天6小时。用到主要的材料是2013年后的所有真题。
通过看近几年的真题,可以发现P7出题的套路几乎不变。Q1 35分,考查的是在计划阶段,分析business risk,audit risk以及对应的audit procedures/audit evidence/additional information,也会在这里考ethics相关的内容,Q1还有4分的格式分,开头都是一样的套路,看两份真题就知道了,这样就有一分,另外小标题和分点写清楚,就能拿到这4分的格式分,不要忽略这4分,也许你离pass就差这几分;Q2 25分、Q3 20分,这两道题一般是考其他鉴证业务和复核工作底稿;Q4 20分,出题的种类就多了,比如quality control、ethics、current issues;Q5 20分,考report。
根据以上,我先整理了自己需要学习的内容:
- audit risk——IAS&IFRS准则
- ethics——所有ethics出问题的情况以及对应的safeguards
- 其他鉴证业务——PFI、FA、AUP、CSR review、DD
- audit evidence——整理普适的答案
- audit report——结合考官文章The new auditor’s report 和Going concern 整理4种情况下不同的report内容
- current issues——看两篇时间较近的考官文章(Auditing disclosures in financial statements和Corporate governance and its impact on audit practice)
- others——几个重要的知识点(ISA250、ISA240、component auditors)
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下面详细说说我分别准备了哪些内容。
首先是audit risk 这类问题,需要掌握IAS&IFRS准则,回答这类题目,我首先会计算materiality,再写case中的情况,联系准则中正确的处理方式,写如果不按准则的处理方式来会带来怎样的影响。Audit risk除了准则的处理有问题,还包括new client 带来的风险,刚变成listed company带来的风险等等。
下面是真题中涉及到的准则号:
- IAS 1 Presentation of F/S
- IAS 2 Inventory
- IAS 7 Statement of cash flow
- IAS 8 Accounting policies, changes in accounting estimates and errors
- IAS 10 Events after reporting date
- IAS 16 PPE
- IAS 17 Leases
- IAS 20 Accounting for governance grants and disclosure of governance assistances
- IAS 21 The effects of changes in foreign exchange rates
- IAS 24 Related party disclosures
- IAS 28 Investments in associates and joint ventures
- IAS 32 Financial Instruments: Presentation
- IAS 33 Earning per share
- IAS 36 Impairment of assets
- IAS 37 Provisions, contingent liabilities and contingent assets
- IAS 38 Intangible assets
- IAS 40 Investment property
- IFRS 2 share-based payment
- IFRS 3 Business combination
- IFRS 5 NCA held for sale and discontinued operations
- IFRS 7 Financial Instruments: disclosures
- IFRS 8 Operating segments
- IFRS 9 Financial Instruments
- IFRS 10 Consolidated financial statements
- IFRS 15 Revenue from contracts with customers
道德问题 算是比较简单的,因为在F8、P1里都已经学过了,这里相当于是复习。根据历年真题,我整理了下面一些ethic出问题的情况:
- 特殊行业带来component不足
- 前任审计辞职
- Risk&Fee
- 审计师提business advice
- attend meeting with company’s bank
- 威胁不给去年的审计费
- provide non-assurance service
- 去年working paper中有错误联想到审计的quality control
- investor和investee都是firm的客户带来的conflict of interest
- business opportunity
- guarantee the bank loan
- same senior personnel
- client之前的员工在firm里
- client之前的员工现在在firm里并且持有原公司的股票
- cross-selling non-audit service
- temporary staff assignment
- provide recruitment service
这里只是把道德出现问题的情况拎出来了,我自己整理的时候,每种情况对应带来的哪种道德风险以及safeguards都会写出来。
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其他鉴证业务 ,我主要掌握了AUP的定义、DD的benefits、在接受PFI业务时需要的考虑的matters、怎样planning a forensic investigation 、difficulties in measuring and reporting on CSR 等。
下面是我根据真题答案整理的几个几乎可以用到所有答案中的audit evidence/audit procedures/additional information:
- Review the notes to F/S to confirm that sufficient disclosure has been made in accordance with applicable financial framework
- Review the board minutes to confirm the transaction has been appropriately authorised
- A copy of any contracts or other documentation pertaining to …review of its terms and conditions
- Agree proceeds received to legal documentation and to cash book/bank statement
- 获得written representatives,尤其是涉及到主观判断的信息
- Post-year review/check
- Minutes of a discussion with management regarding …… including ……
- A schedule showing adjustment regarding
- Recalculation
Audit report就如同我开始所说那么去整理,首先是一份完整的audit report的顺序、KAM的定义、KAM的决定因素、用到material uncertainty related to going concern paragraph 的情况以及用到emphasis of matter、other matter和except for的情况以及内容,还有怎么处理那些uncorrected misstatements,我自己整理的是这样:
我备考P7的过程完全是结果导向型的,看考试考什么,我再有的放矢学什么。但是自己梳理知识点的这个过程对于每个ACCAer来说都是比较重要的,希望大家都能顺利通过P7!
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