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    ACCA P7 Exam Tips for December 2011 Exams - BPP

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    minhlong
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    ACCA P7 Exam Tips for December 2011 Exams - BPP

    Bài gửi by minhlong on Thu Dec 22, 2011 2:04 am

    P7 Advanced Audit and Assurance(INT)

    There are a number of areas that candidates can expect to see in their exam, such as:
    A risk-based planning scenario in the compulsory section

    Questions based on articles published in Student Accountant (although not necessarily from the last six months)

    A number of requirements asking for audit procedures and required evidence in respect of specific financial reporting issues and ISAs

    A practice-based scenario looking at professional, ethical and quality control issues

    A reporting scenario of some sort - probably testing candidates’ knowledge of either the various modifications to the standard audit report or other forms of communication available to the external auditor.
    We would also recommend that candidates read the examiner’s report from the June 2011 exam (in the context of the June 2011 exam paper) and keep the following additional issues in mind as part of their revision:

    Don’t forget key brought-forward knowledge from Paper F8 which candidates have traditionally struggled with at P7(audit risk, audit procedures and audit reports).

    Candidates should also not forget about practice-related issues (such as the terms of audit engagements, sampling and documentation) where topics such as quality control procedures, ACCA firm practising requirements and the ethical implications of one firm providing both internal and external audit services could be discussed.

    The correct accounting treatment of complex issues, such as IAS 19 Employee benefits or a newcomer for 2011 IAS 21 The effects of changes in foreign exchange rates or even the associated issues of disclosure (such as IFRS 8 Operating segments or IAS 33.

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