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P7 - Pocket Notes

P7 (AAA) Pocket Notes summarises the syllabus in short notes that makes student easy to remember and revision their syllabus near the exam.

These are the great source of studying, revising, and helping material to pass the exam.

Candidates achieve high marks who use Pocket Notes and Passcards to prepare for their ACCA exams.
Although If these Pocket Notes are not the latest ones but still applicable to the Current Exams Sitting.

We are doing our best to bring the Most Latest, Up-to-date material for the ACCA Candidates.

What is P7 Advanced Audit and Assurance

Advanced Audit and Assurance, As the name implies, this exam examines Advanced Audit and Assurance topics.
P7 is one of the Professional level Optional exams and, as such, candidates should carefully consider whether they have the required competencies.

Syllabus update

The P7 syllabus was updated for September 2016 onwards. The full syllabus and the Study Guide can be found in this Study Text Book on pages xvi to xxvii.

What is P7 (AAA) about?

The objective of the syllabus is to analyze, evaluate, and conclude on the commitment of assurance engagement and the other audit and assurance matters in the context of current best practices and developments.
The exam is based on the topics covered in F8 Audit and Assurance, but as an advanced exam, it demonstrates much more than your knowledge of ISAs and your ability to list standard audit procedures.

How to pass

1. Study the entire syllabus of AAA

Study the whole syllabus and learn planning an audit, audit working. Although Section B of the exam contains an optional part, the two questions provided in Section A are mandatory and could cover a variety of topics throughout the syllabus.

In addition, attempting AAA, the questions in Section B may focus on several areas of the syllabus, so if you have not studied the entire syllabus, you may not be able to answer any of the questions in Section B as a whole.

Your approach to advanced audit should be different from F8 because you are a professional accountant now and you’ve pass SBR that will help you. The detection of questions at this level is imprudent and not recommended.

2. Focus on topics, not lists

There are quite a few lists in the ACCA Advanced Audit and Assurance AAA Texts. This is inevitable because technical guidance often comes as a list. Lists are also sometimes the safe and clearest way to present information.

However, the exam team has emphasized that passing an exam is not at all a matter/question of learning and reproducing lists. Good responses will have to focus on the details of the scenario and highlight the underlying issues related to the scenario. The points on them will have more vital and depth than a series of single-line bullets.

3. Read around

Read the financial statement and relevant websites to get accounting knowledge and audit opinion and to see real-life examples: the exam team is specifically looking for evidence of wider reading.

Read Student Accountant regularly (ACCA student magazine): it often contains technical articles written by or someone else on behalf and on the recommendation of the exam team that may be invaluable for future exams, especially since they tend to focus on examinable areas of the syllabus.

4. A lot of question practice

It is possible for you to develop application skills by trying to solve questions in the Exam Question Bank and then in the Practice and Exam Kit.

Answering questions of AAA

Practice the questions as many as you can in timed conditions: this is the actually best way to develop a good exam technique. Use the question bank at the end of this text.

The Exam kit contains numerous standard exam questions (many of them actually taken from previous exams), as well as three simulated exams for you to try.

The questions in Section A will be the type of case study question: be sure to match your answers to the scene instead of being generic. It is unlikely that the answers that simply regurgitate the texts get a high score.

Present your answers in a professional manner: there are between approximately four and six professional qualifications available to establish the answers correctly.

Carefully consider the requirement of the question to answer the actual set of questions.

Answer plans will help you focus on the requirements of the provided question and allow you to manage your time indeed.

Answer the question you feel most comfortable with first: it will help you calm down if you feel You have given answered the first question well.

Gaining professional marks in AAA

As P7 is a Professional exam, four professional-level marks will therefore be awarded in a Section A question. These are marks assigned not by the content of an answer, but by the degree of professionalism that with which certain parts of the response are presented.

Brought forward knowledge

The P7 study syllabus assumes the knowledge provided by F8 Audit and Assurance. It also requires knowledge from Exam F7 Financial Reporting and Paper SBL.

It is indeed very important to be comfortable very much with your financial reporting studies because these are likely to be drawn upon by the scenario-based questions in Sections A and B of this paper.

The P7 exam team has written a series of articles relevant to the P7 exam and it is strongly recommended that you read them.

Revising P7 (AAA)

Topics to revise

Paper P7 is a challenging higher level paper consisting of two compulsory case-study style questions in Section A (worth a total of 60 marks) and two out of three short questions that will be scenario-based, will in Section B (and that worth a total of 40 marks).

Planning and Risk Assessment are key areas according to the P7 examination team which is likely to form part of a compulsory question. Evidence is also likely to feature in Section A. Reporting could either come up in optional or compulsory question (although it has tended to be optional), similarly ethical and professional issues.

Questions that Candidates most Asked about P7 (AAA)

What type of assurance does an audit provide?

An audit provides companies a reasonable level of assurance that their financial statements are free from material misstatement and conform with GAAP. The Securities and Exchange Commission is demanding an annual audit of public corporations.

What is audit and assurance Deloitte?

Audit & Assurance is much more than just the numbers. It is about attesting to achievements and challenges and helping to secure strong foundations for the aspirations to come. Deloitte illuminates the when, how, and why of transition so that you are still able to move forward.

What are the types of assurance?

  1. Measuring Market Efficiency.
  2. Reliability in Information Systems.
  3. Electronic Exchange.
  4. Measurement of Health Care Performance.

Why assurance is important in auditing?

Financial accounting is intended to provide investors with information on what an organization has done with the money of an investor. Nevertheless, investors need guarantees that the assurance is a fair, full, and correct account of the investor's financial value generated.

What are two examples of assurance providers?

Assurance services are a type of independent professional service usually provided by accredited or chartered accountants like CPAs. Assurance services can involve an analysis of any financial document or transaction, such as a loan, contract, or financial website.

What is the role of assurance?

Assurance is an independent professional facility, service, typically it is provided by Chartered or Chartered Certified Accountants or Certified Public Accountants with the aim of the intention of optimizing/ improving information or information context so that decision-makers can make decisions that are more informed and presumably better.


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