ACCA APPROVED ACCA Approved Content Provider CONTENT .

3y ago
34 Views
6 Downloads
7.34 MB
506 Pages
Last View : 1m ago
Last Download : 3m ago
Upload by : Ellie Forte
Transcription

kpp.ssBPP Learning Media is dedicatedk to supporting aspiring business professionals ookoowith top-quality learningbmaterial as they study for demanding professionalbeeeerrexams, often whilstF working full time. BPP Learning Media’s commitmentFto student success is shown by our record of quality, innovation and marketleadership in paper-based and e-learning materials. BPP Learning Media’s studymaterials are written by professionally qualified specialists who know frompersonal experience the importance of top-quality materials for exam success.Paper P7Advanced Audit and Assurance (International)This ACCA Study Text for Paper P7 AdvancedAudit and Assurance (International) has beencomprehensively reviewed by the ACCA examiningteam. This review guarantees appropriate depthand breadth of content and comprehensive syllabuscoverage.In addition to ACCA examining team reviewedmaterial you get: A user-friendly format for easy navigationkk Exam focus points describing what the examiningpp.ssteamwillwantyoutodokok Regular Fast Forward summaries emphasising the ooobbekey points in each chapterr eeFreF Questions and quick quizzes to test yourunderstandingContact uskp.sokobeFreBPP House142-144 Uxbridge RoadLondon W12 8AAUnited KingdomT 0845 075 1100 (UK)T 44 (0)20 8740 2211 (Overseas)E keebFor exams in September 2016, December2016, March 2017 and June dy Text A practice question bank containing examstandard questions with answers A full index All you need in one bookkp.sokFAdvanced Audit and Assurance (International)pkACCA approved content providerkACCA P7pkACCA APPROVEDCONTENT PROVIDERACCA ApprovedStudy Textk.psPaper P7koobAdvancedree Audit and AssuranceF(International)Free accessto our ExamSuccess siteks.pkoobe insideeLookFrFor exams in September 2016, December2016, March 2017 and June 2017February 2016 32.00pkeberFACP7(INT)ST16 (HO).indd 2/2016 16:07

ACCA APPROVEDCONTENT PROVIDER.pkksooeboberekp.sokreFFAs the first accredited publisher of ACCA materials, BPP Learning Media has set the benchmark forproducing exceptional study materials for students and tutors alike.Our Study Texts, Practice & Revision Kits and i-Passes (for exams on demand) are reviewed by the ACCAexamining team and are written by our in-house authors with industry and teaching experience whounderstand what is required for exam success.EXAM SUCCESS SITETo help maximise your chances of succeeding in your exams, we’ve put together a suite of exclusive ACCAresources. Our Exam Success site provides you with access to a free digital version of this publication, aswell as extra resources designed to focus your efforts on exams and study methods.kp.sokkp.sookTo access the Exam Success site, please email learningmedia@bpp.com with the subject line “Access to ExamSuccess site - eBook”, including your order reference number and the name of the book you’ve bought (ieACCA F5 Study Text) for your access code. Once you have received your code, please follow the instructionsbelow:obereFbeFreTo access the BPP ACCA Exam Success site for this materialplease go to:www.bpp.com/ExamSuccessSiten Create a user account if you don’t already have one.Make sure you reply to the confirmation email.n Log in using your registered username and password.kp.sokkp.skooebSelect the paper you wish to access.oeberFn Enter the code you received when prompted. You will onlyhave to do this once for each paper you are studying.eberFkp.sookFreeerFbkp.sook

Frekp.skooebobereFPAPER kP7s.pkbooe AUDIT ANDADVANCEDFreASSURANCE(INTERNATIONAL)PRACTICE pks.koboeFrekp.sok&REVBPP Learning Media is an ACCA Approved Content Provider for the ACCA qualification.IThis means we work closely with ACCA to ensure our products fully prepare you foryour ACCA exams.SIn this Practice and Revision Kit, whichk has been reviewed by the ACCA examinationkpp.Iteam, we:sskkoooo DiscussbOe the best strategies for revising and taking your ACCA exams reeberF F Ensure you are well prepared for your examN Provide you with lots of great guidance on tackling questions Provide you with three mock exams Provide ACCA exam answers as well as our own for selected questionsKITOur Passcards also support this paper.FOR EXAMS IN SEPTEMBER 2016, DECEMBER 2016,MARCH 2017 AND JUNE 2017Foberekp.sokkp.sokFobere

kp.skooebFirst edition 2007Tenth edition February 2016ISBN 9781 4727 4449 4(Previous ISBN 9781 4727 2698 8)FreeISBN 9781 4727 4649 8British Library Cataloguing-in-Publication DataA catalogue record for this book is available from the BritishLibraryPublished byBPP Learning Media LtdBPP House, Aldine Place142-144 Uxbridge RoadLondon W12 8AAPrinted in the United Kingdom by RICOH UK LimitedUnit 2Wells PlaceMersthamRH1 3LGkp.sookYour learning materials, published by BPP LearningMedia Ltd, are printed on paper obtained from traceablesustainable sources.breeFAll rights reserved. No part of this publication may bereproduced, stored in a retrieval system or transmitted in anyform or by any means, electronic, mechanical, photocopying,recording or otherwise, without the prior written permissionof BPP Learning Media.The contents of this book are intended as a guide and notprofessional advice. Although every effort has been made toensure that the contents of this book are correct at the time ofgoing to press, BPP Learning Media makes no warranty thatthe information in this book is accurate or complete andaccept no liability for any loss or damage suffered by anyperson acting or refraining from acting as a result of thematerial in this book.We are grateful to the Association of Chartered CertifiedAccountants for permission to reproduce past examinationquestions. The suggested solutions in the practice answerbank have been prepared by BPP Learning Media Ltd, exceptwhere otherwise stated.oberekp.sokFBPP Learning Media is grateful to the IASB for permission toreproduce extracts from the International Financial ReportingStandards including all International Accounting Standards,SIC and IFRIC Interpretations (the Standards). The Standardstogether with their accompanying documents are issued by:The International Accounting Standards Board (IASB) 30Cannon Street, London, EC4M 6XH, United Kingdom. Email:info@ifrs.org Web: www.ifrs.orgDisclaimer: The IASB, the International Financial ReportingStandards (IFRS) Foundation, the authors and the publishersdo not accept responsibility for any loss caused by acting orrefraining from acting in reliance on the material in thispublication, whether such loss is caused by negligence orotherwise to the maximum extent permitted by law. BPP Learning Media Ltd2016obereFDear CustomerFWhat does the little mean and why does it matter?Your market-leading BPP books, course materials and e-learningmaterials do not write and update themselves. People write them ontheir own behalf or as employees of an organisation that invests inthis activity. Copyright law protects their livelihoods. It does so bycreating rights over the use of the content.Breach of copyright is a form of theft – as well as being a criminaloffence in some jurisdictions, it is potentially a serious breach ofprofessional ethics.www.bpp.com/learningmediaiiobereA note about copyrightkp.sokWith current technology, things might seem a bit hazy but, basically,without the express permission of BPP Learning Media: Photocopying our materials is a breach of copyright Scanning, ripcasting or conversion of our digital materialsinto different file formats, uploading them to facebook or emailing them to your friends is a breach of copyrightkp.sookbYou can, of course, sell your books, in the form in which you havebought them – once you have finished with them. (Is this fair to yourfellow students? We update for a reason.) Please note the e-productsare sold on a single user licence basis: we do not supply 'unlock'codes to people who have bought them secondhand.eFreAnd what about outside the UK? BPP Learning Media strives to makeour materials available at prices students can afford by local printingarrangements, pricing policies and partnerships which are clearlylisted on our website. A tiny minority ignore this and indulge incriminal activity by illegally photocopying our material or supportingorganisations that do. If they act illegally and unethically in one area,can you really trust them?Copyright IFRS FoundationAll rights reserved. Reproduction and use rights are strictly limited.No part of this publication may be translated, reprinted orreproduced or utilised in any form either in whole or in part or byany electronic, mechanical or other means, now known or hereafterinvented, including photocopying and recording, or in anyinformation storage and retrieval system, without prior permission inwriting from the IFRS Foundation. Contact the IFRS Foundation forfurther details.kp.sokobereFThe IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo,the “Hexagon Device”, “IFRS Foundation”, “eIFRS”, “IAS”, “IASB”,“IFRS for SMEs”, “IASs”, “IFRS”, “IFRSs”, “International AccountingStandards” and “International Financial Reporting Standards”,“IFRIC” “SIC” and “IFRS Taxonomy” are Trade Marks of the IFRSFoundation.Further details of the Trade Marks including details of countrieswhere the Trade Marks are registered or applied for are availablefrom the Licensor on request.kp.sokkp.sokFobere

kp.skooebContentsFreobereFkp.sokPageFinding questionsQuestion index . ivTopic index . viiHelping you with your revision . viiiRevising P7Topics to revise. ixQuestion practice . ixPassing the P7 exam. xExam information . xvExaminable documents . xviAnalysis of past papers . xixUseful websites . xxikp.sookbeFreQuestions and answerskp.sookbeFreQuestions.3Answers .85Exam practiceMock exam 1 Questions .381 Plan of attack .389 Answers.390Mock exam 2 Questions .409 Plan of attack .417 Answers.418kp.sokkp.sokMock exam 3 (ACCA September/December 2015 Exam) Questions .441 Plan of attack .451 Answers.452obereFReview formFobereobereFkp.sokkp.sokFobereiii

kp.skooebQuestion indexoberekp.sokThe headings in this checklist/index indicate the main topics of questions, but questions are expected to coverseveral different topics.FreFQuestions set under the old syllabus paper Audit and Assurance Services (AAS) are included because their style and contentare very similar to that of the current P7 exam. The questions have been amended to reflect the current exam format.TimePage numberMarksallocationMinsQuestionAnswerParts A and B: Regulatory environment andprofessional and ethical considerations1Lark (6/12)15293852Plant (12/12)1631387203949116315953Becker (12/08)4Peaches (12/09)5Chester (12/13)

ACCA Approved Study Text Advanced Audit and Assurance (International) Study Text ACCA P7 For exams in September 2016, December 2016, March 2017 and June 2017 ACP7(INT)ST16 (HO).indd 1-3 04/02/2016 16:07 Freebooks.pk Freebooks.pk Freebooks.pk Freebooks.pk Freebooks.pk Freebooks.pk Freebooks.pk Freebooks.pk Freebooks.pk Freebooks.pk Freebooks.pk

Related Documents:

ACCA Paper F1 Free Lectures Free ACCA F1 slides ACCA F1 - Key to success article ACCA F1 flashcards ACCA F1 online Tests ACCA F1 online Mock Exam Paper F1 Forum Support Ask The Tutor - ACCA F1 - FIA FAB Forums - post your questions to get help from other members and tutors - download or share your ow

ACCA F9 –Financial Management PROFESSIONAL (5 papers in total) Essentials ACCA P1 –Governance, Risk and Ethics ACCA P2 –Corporate Reporting ACCA P3 –Business Analysis Options (two to be completed) ACCA P4 –Advanced Financial Management ACCA P5 –Advanced Performance Management ACCA P6 –Advan

BPP Learning Media is an . ACCA Approved Content Provider. for the ACCA qualification. This means we work closely with ACCA to ensure our products fully prepare you for your ACCA exams. In this Practice & Revision Kit, which has been reviewed by the . ACCA examination team, we: Discuss the best strategies

Only on OpenTuition you can find: Free ACCA notes Free ACCA lectures Free ACCA tests Free ACCA tutor support The largest ACCA community March-August 2020 ACCA MA/FMA Exams Watch free MA/FMA lectures 4 4 To find the area under the normal curve between the mean and a point Z standard deviations above the mean, use the table below.

Free ACCA course notes t Free ACCA lectures t Free tests t Free tutor support t StudyBuddy t Largest ACCA forums March/June 2016 Exams ACCA F1 / FAB 2 Access FREE ACCA F1 online resources on OpenTuition: F1 Lectures a complete course for paper F1 F1 Practice Questions Test yourself as you stu

ACCA ADVANCED DIPLOMA IN ACCOUNTING AND BUSINESS ETHICS AND PROFESSIONAL SKILLS MODULE Research and Analysis Project and Key Skills Statement ACCA DIPLOMA IN ACCOUNTING AND BUSINESS (RQF LEVEL 4) ACCA DIPLOMA IN ACCOUNTING AND BUSINESS (RQF LEVEL 4) ACCA GOVERNANCE ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. We aim to offer .

Only on OpenTuition you can find: Free ACCA notes Free ACCA lectures Free ACCA tests Free ACCA tutor support The largest ACCA community Performance Management (PM) Formulae 3 1. Activity based costing 5 2. Target costing 7 3. Life-cycle costing 9 4. Environmental Management Accounting 13 5. Throughput accounting 15 6. Limiting .

also Exam Kit from BPP or Kaplan . March-June 2020 SBR Exams 8Watch free ACCA SBR lectures . Only on OpenTuition you can find: Free ACCA notes Free ACCA lectures Free ACCA tests Free ACCA tutor support The largest ACC