ACCA P7 Advanced Audit and Assurance高級審計與鑒證是F8課程的進階版，這個階段的學習需要學員從管理角度思考問題，在分析案例的時候把自己想象成審計經理或者合伙人。同時，學員需要熟練掌握P2公司報告方面的知識，否則很難看出報表中的錯誤。其實，P7并沒有大家說的這么困難，尤其對于一些有審計經驗的學員來說內容不難理解。接下來就為大家簡單介紹一下P7考試形式和內容。

P7考試分為兩部分，section A是兩道必做題，共60分。這部分題目考核的范圍比較廣，會涉及多個方面知識的考察。Section B是三選二，每題20分。這部分的題目考察的知識點更為具體和單一，但是需要學生深入分析。

以下是P7的大綱，考生學習時可以根據大綱的內容梳理知識。

A  Regulatory Environment

1. International regulatory frameworks for audit and assurance services

2. Money laundering

3. Laws and regulations

B  Professional and Ethical Considerations

1. Code of Ethics for Professional Accountants

2. Fraud and error

3. Professional liability

C  Practice Management

1. Quality control

2. Advertising, publicity, obtaining professional work and fees

3. Tendering

4. Professional appointments

D  Audit of historical financial information

1. Planning, materiality and assessing the risk of misstatement

2. Evidence

3. Evaluation and review

4. Group audits

E  Other assignments

1. Audit-related and assurance services

2. Prospective financial information

3. Forensic audits

4. Internal audit

5. Outsourcing

6. The audit of performance information (pre-determined objectives) in public sector

F  Reporting

1. Auditor’s reports

2. Reports to those charged with governance and management

3. Other reports

G  Current Issues and Developments

1. Professional and ethical developments

2. Transnational audits

3. The audit of social, environmental and integrated reporting

4. Other current issues

學員在復習過程中需要及時總結及掌握重要知識點，靈活運用這些知識分析具體案例，選擇有代表性的歷年試題練習，并能夠控制好答題時間。目前，正保會計網校 ACCA P7課程正在緊鑼密鼓的籌備當中，網校聘請了教學經驗非常豐富的講師錄制課程，相信一定能夠滿足學員的期待。

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