ACCA考试科目P7(高级审计与认证业务)需要注意的也不多,主要有以下2点情况,希望各位考生谨记:

  Q. What can be left out of the syllabus?

  A. Concentrate on the core areas – these are the ones that are regularly examined; your Kaplan tutor will help you to identify what they are. But your strategy should be study breadth not depth; it is much better to have a working knowledge of the whole syllabus rather than just 6 topics in lots of depth.

  Q: How do I know what the examiner wants?

  A: Pay attention to the verbs in the question to start with. ‘Explain’ requires you to state an answer with some facts as examples to support it. So, if the question was, ‘Explain the evidence you would seek when auditing provisions’, then an answer may be, ‘ External advice from a solicitor to prove existence and valuation.