ACCA P7 Exam Tips September 2017


ACCA P7 Exam Tips September 2017 Session given below are just intelligent guesses from exam point of view provided by famous tuition providers. These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics.

ACCA P7 Exam Tips September 2017:

ACCA P7 Exam Tips September 2017 Session are given below by famous tuition providers


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.

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.


Typically Q1 will test planning, risk assessment, evidence gathering and practice management issues using a scenario where audit client details are presented, often including financial statement extracts.
Topics covered by Q2 will be more uncertain to predict – possibly a non-audit engagement such as prospective financial information (PFI) or due diligence, or a question testing specific parts of the syllabus, such as audit completion or consolidated groups.

Section B typically tests the following syllabus areas: audit evidence and financial reporting issues, practice management including ethics and quality control and reporting, including completion and communication.
Recent exams have tested fresh content from the examiner’s technical articles: for example key audit matters were examined in December 2016, while INT candidates were tested on the audit of public sector performance information in December 2015.


  • Business risk and risk of material misstatement.
  • Audit procedures/matters + evidence (expect IFRS 16 Leases).
  • Audit report Impacts, including key audit matters and going concern paragraphs.
  • Ethics and professional issues, including money laundering, quality control, advertising.
  • Due diligence.
  • Big data/data aalytics in future auditing.
  • Laws and Rrgulations (ISA 250) and reporting non-disclosure

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