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。用到最主要的材料是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)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，最后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。
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 RecalculationAudit 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，最后还有怎么处理那些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!
