P7

Q: F8和P7区别大吗？

A: P7 builds on the audit content of F8 but the P7 syllabus is much broader. In particular, the P7 syllabus contains a lot on assurance engagements. Many more financial reporting issues are examinable in P7, as all of the standards in P2 are assumed knowledge.

The other difference is in the style of questions. P7 is a practical exam; to do well in the exam candidates must display judgment, commercial awareness and professionalism.

Q: P7考试有什么特点吗？

A: Section A will contain two compulsory case study questions for 60% of the marks for the exam. Each case study will describe a detailed scenario and several different requirements from across the syllabus will be covered.

Section B will contain three questions, two of which must be answered. These questions will describe shorter scenarios and the requirements are likely to be focused on a particular area of the syllabus.

Q：时事热点怎么考？

A：Current issues could be tested in Section A or Section B. Candidates should have an awareness of recent developments in the profession, such as new auditing standards and exposure drafts, and emerging ethical guidelines. It is likely that a current issue will be tested in the context of a question scenario rather than in isolation.

Q: P2应该在P7之前考还是一起考？

A：P2 should be attempted before P7 but candidates are advised to take the exams in fairly close succession as candidates are required to have up-to-date P2 knowledge.

Q：考生需要背诵ISA/IAS/IFRS的数字吗？

A：No, we used to give minimal marks for knowledge of ISA, IAS and IFRS numbers but we won't be doing so in the future due to the increasingly applied nature of the exam. It is the content of the standards that are important.

Q：参加P7考试的考生需要掌握frss, ssaps and uitfs吗？

A：No. As the UK financial reporting exams (P2 UK) examine IFRS, candidates will only need to carry over their IFRS knowledge into P7 (UK).

Q：考分占比大吗？

A：Insolvency is a non-audit area of the syllabus similar in ‘weighting' to a topic such as forensic accounting, which has been examined as a small part of a question and as a question in its own right.

Q：外汇浮动影响是会考的，那需要列举相关的例子吗？

A：This would depend on the nature of the question. Candidates should have a working knowledge of simple foreign currency transactions and be able to think about them from the auditor's point of view – ie they need to understand the risk of misstatement.

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