ACCA P7 Exam technique

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1、ACCAP7Examtechnique本文由高顿ACCA整理发布，转载请注明出处　　Putverysimply,thewaytoapproachtheP7examisto“read,plan,readagainandthenwrite” 　　·commonsense Ishouldsayso! 　　·andthemorevalidpointsyoumake,themoremarksyouwillscore! 　　·workontheprinciplethateachvalid,relevantpointthatyoumakewillscoreamark

2、 　　·“Butthepassratepercentagecanbedowninthelow30s. Ifthelargemajorityofmycontemporariesareemployedbyaccounting/auditingfirms,whyisthepassratesolow AndwhatchancedoIhave–Ihaveabsolutelynoauditingexperienceatall” 　　·therehavetobesomeunderlyingreasonsforthis! 　　·around70%–75%ofyourc

3、ontemporariesareemployedbyauditfirms. Yetthereisapassrateinthelow30s. Doesthisnottellyouthat,evenifnonon-auditorsweretopass,themajorityofthosewithauditingexperiencestillfail 　　·Ipersonallybelievethatthereareanumberofcontributoryfactorsincluding,innoparticularsequence: 　　·relucta

4、nceonthepartofnon-natural-English-speakingstudentstowriteenoughpoints 　　·failingtowritetheobviouspoints–becausetheyaresoobvious 　　·knowingtoomuchandthereforemisallocatingtheirtime 　　·notreadingthequestioncarefullyenoughandthereforefailingtoaddressthequestionrequirements 高顿财经ACCA

5、　　·finally,writeoutyouranswer 　　·re-readandaskyourself“IfIwritedowninanswerformwhatIhaveplanned,willthatanswerthequestionwhichhasbeensetand,crucially,willitanswertheentirequestion(allpartsofthequestion) ” 　　·planyouranswers 　　·readthequestionscarefullyandmakesureyoufullyapprecia

6、tewhatthequestionisasking 　　·whenIwasastudentmyownauditmanager(big4firm)managedtofailtheauditexam!thesolution 　　·bewarethatlittleword“and”asin“Identifyandexplain….”–that‘stwoquestionsandeachelementwillhavemarksallocatedtoit–someforidentificationandsomeforexplanation 　　·Imentione

7、dearlierthatIbelievetheauditingpapertobe,inlargepart,commonsense 　　·youcouldeventurnyouranswerbookletonitssideinorderthatyoucanmoreclearlysetouttheexplanation 　　·thattypeofquestioncaneasilybeansweredincolumnarform–thelefthandcolumnfortheidentificationandtherighthandcolumnforthee

8、xplanation 　　·andIhaveusedthatexpressionintheex