Trang Chính
ACCA P7 Key Examinable Areas for December 2011
Core areas (as per examiner’s approach article) likely to be examined in every paper:
Engagement planning and risk assessment (business risk?);
Engagement procedures (i.e. evidence);
Ethics and professional issues;
Engagement reporting (ISA’s 700, 705, 706 in particular);
Subjects of recent articles yet to be examined:
Unmodified audit reports (ISA 700) (October ‘11 article).
ISA 540 Audit of Accounting Estimates.
Auditing in a Computer Based Environment;
Significant topics not examined for at least 18 months:
Laws & regs (ISA 250);
Fraud
Money laundering;
Forensic audit;
Written representations;
Quality control (ISA 220);
Obtaining work;
Outsourcing/internal audit;
Please note; the UK strand is also very likely to include an aspect of Insolvency.
Please be aware that the whole syllabus is examinable. Whilst the above topics are likely to be examined in forthcoming sittings this does not mean candidates should avoid other areas of the syllabus in their exam preparation.
The examiner will set 5 questions, which will all have multiple elements, so it is likely that topics other than the ones noted above will be examined in the December 2011 exam.
The examiner has noted that questions will not be restricted to topic areas (e.g. question 5 will not necessarily be on audit reporting) and instead we should expect to see topics spread across a number of questions.
In addition, please note the case study questions in section A will have the requirements embedded in the question (see the recent article from the examiner ‘Changes in question style’).
Source; kapla
Core areas (as per examiner’s approach article) likely to be examined in every paper:
Engagement planning and risk assessment (business risk?);
Engagement procedures (i.e. evidence);
Ethics and professional issues;
Engagement reporting (ISA’s 700, 705, 706 in particular);
Subjects of recent articles yet to be examined:
Unmodified audit reports (ISA 700) (October ‘11 article).
ISA 540 Audit of Accounting Estimates.
Auditing in a Computer Based Environment;
Significant topics not examined for at least 18 months:
Laws & regs (ISA 250);
Fraud
Money laundering;
Forensic audit;
Written representations;
Quality control (ISA 220);
Obtaining work;
Outsourcing/internal audit;
Please note; the UK strand is also very likely to include an aspect of Insolvency.
Please be aware that the whole syllabus is examinable. Whilst the above topics are likely to be examined in forthcoming sittings this does not mean candidates should avoid other areas of the syllabus in their exam preparation.
The examiner will set 5 questions, which will all have multiple elements, so it is likely that topics other than the ones noted above will be examined in the December 2011 exam.
The examiner has noted that questions will not be restricted to topic areas (e.g. question 5 will not necessarily be on audit reporting) and instead we should expect to see topics spread across a number of questions.
In addition, please note the case study questions in section A will have the requirements embedded in the question (see the recent article from the examiner ‘Changes in question style’).
Source; kapla
