ACCA APPROVED CONTENT PROVIDER ACCA Passcards Paper P7 Advanced Audit and Assurance (International) Passcards for exams up to June 2015 ACP7(INT)PC14.indd 1 29/05/2014 17:30 Professional Paper P7 Advanced Audit and Assurance (INT) (000)ACP7(INT)PC14_FP_Ricoh.qxp 5/13/2014 10:03 PM Page i First edition 2007, Eighth Edition July 2014 ISBN 9781 4727 1135 9 e ISBN 9781 4727 1191 5 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources. Published by BPP Learning Media Ltd, BPP House, Aldine Place, 142-144 Uxbridge Road, London W12 8AA www.bpp.com/learningmedia Printed in the UK by RICOH UK Limited Unit 2 Wells Place Merstham RH1 3LG All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media. © BPP Learning Media Ltd 2014 (000)ACP7(INT)PC14_FP_Ricoh.qxp 5/13/2014 10:03 PM Page ii