(International) Advanced Audit and Assurance ACCA P7 For exams up to June 2015 ACCA approved content provider BPP Learning Media is dedicated to supporting aspiring business professionals with top-quality learning material as they study for demanding professional exams, often whilst working full time. BPP Learning Media’s commitment to student success is shown by our record of quality, innovation and market leadership in paper-based and e-learning materials. BPP Learning Media’s study materials are written by professionally qualified specialists who know from personal experience the importance of top-quality materials for exam success. Paper P7 Advanced Audit and Assurance (International) This Kit provides material specifically for the practice and revision stage of your studies for Paper P7 Advanced Audit and Assurance (International) that has been comprehensively reviewed by the ACCA examining team. This unique review ensures that the questions, solutions and guidance provide the best and most effective resource for practising and revising for the exam. One of a suite of products supporting Paper P7 Advanced Audit and Assurance (International), for use independently or as part of a package, this Kit is targeted at ACCA’s exams up to June 2015 and contains: • Banks of questions on every syllabus area • Answers with detailed guidance on approaching questions • Three mock exams with full answers and guidance Contact us BPP House 142-144 Uxbridge Road London W12 8AA United Kingdom T 0845 075 1100 (UK) T +44 (0)20 8740 2211 (Overseas) E Learningmedia@bpp.com bpp.com/learningmedia June 2014 £18.00 Paper P7 Advanced Audit and Assurance (International) Practice & Revision Kit for exams up to June 2015 ACCA Approved Practice & Revision Kit ACCA APPROVED CONTENT PROVIDER Free access to our Exam Success site Look inside Practice & Revision Kit ACP7(INT)RK14.indd 1-3 04/06/2014 09:27 P R A C T I C E & R E V I S I O N K I T PAPER P7 ADVANCED AUDIT AND ASSURANCE (INTERNATIONAL) BPP Learning Media is an ACCA Approved Learning Partner – content for the ACCA qualification. This means we work closely with the ACCA to ensure our products fully prepare you for your ACCA exams. In this Practice and Revision Kit, which has been reviewed by the ACCA examination team, we:  Discuss the best strategies for revising and taking your ACCA exams  Ensure you are well prepared for your exam  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 questions Our Passcard and i-pass products also support this paper. FOR EXAMS UP TO JUNE 2015 ii First edition 2007 Eighth edition June 2014 ISBN 9781 4727 1113 7 (previous ISBN 9781 4453 6658 6) e-ISBN 9781 4727 1177 9 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by RICOH UK Limited Unit 2 Wells Place Merstham RH1 3LG Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable, sustainable sources. 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 Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the practice answer bank have been prepared by BPP Learning Media Ltd, except where otherwise stated. © BPP Learning Media Ltd 2014