二、2017年12月P7考前复习重点题目


1. Necessary focus points for each sitting (about 80-100 marks)

(1) Ethical/professional/practice issues: (15 marks)
✦ Ethical issues: independence threats and safeguards;
✦ Professional issues: auditor’s professional liability under statute law and tort law;
✦ Practices issues: advertising, tendering, publicity, obtaining professional work  and fees, professional appointments, quality control

(2) Identification and explanation of audit risk or/and business risk (15 – 18 marks)

(3) Specific accounting issues about items in FSs, i.e. evaluation and review (i) (ii) (iii): risks, materiality, specific accounting standards, audit procedures, impact on audit report. (40 marks)

(4) Audit-related service or other assurance service: interim financial information review; due diligence; PFI; forensic auditing; social and environment auditing; internal auditing. (10 -20 marks)

(5) Group auditing: (10-15 marks)
Other areas which are likely examined
(1) Regulatory environment: corporate governance code; money laundering; law and regulations
(2) Current issues and development: auditor’s responsibility about these issues

2. 2017年12月考试必做题目

(1) 2017.6 Q4
(2) 2016.6 Q1
(3) 2016.6 Q2
(4) 2016.6 Q5
(5) 2015.12 Q2
(6) 2015.12 Q4
(7) 2014.6 Q2

谢谢楼主分享

不客气！