2015年P7考前预测（重点复习历年考题）-东方立品ACCA.PDF

ACCA P7INT-Revision Questions 2015.6 2015 年P7 考前预测 （重点复习历年考题） 1. Audit committee, internal audit and outsourcing (1) June 2010 – Q2 Question 2 (d)(ii) assess the benefits and drawbacks for Mac Co in establishing an 4 audit committee (2) Dec 2013 – Q1 Question 1 (a)(i) Explain the risks of material misstatement in planning the Group 12 audit, commenting on their materiality to the Group financial statements; (a)(ii) Identify any further information that may be needed. 4 (b) Recommend the principal audit procedures to be performed in 8 respect of the disposal of Broadway Co. (c) Discuss how Marta’s suggestion impacts on audit planning of Zennor 7 Co’s and of the Group’s financial statements, and comment on any ethical issue raised: (use of internal audit team and audit fee unchanged) Professional marks: the briefing notes and the clarity of explanations. 4 (35) 2. Money laundering and PFI (3) June 2014 – Q2 Question 2 (a)(i) Explain the matters to be considered before accepting the engagement to 6 review and report on Waters Co’s prospective financial information. (a)(ii) Describe the examination procedures to be used in respect of the 8 forecast statement of profit or loss. (b)(i) Explain the stages in laundering money, commenting on why Waters 5 Co has been identified as high risk. (b)(ii) Recommend FOUR elements of an anti-money laundering 6 programme for audit firms