As part of the ACCA examination requirements to achieve ACCA membership and become a professional accountant, you need to complete two options papers and Part 7 (Advance Audit and Assurance) is one of the two options. The complete options are: P1 Governance, Risk and Ethics; P2 Corporate Reporting; P3 Business Analysis; P4 Advanced Financial Management; P5 Advanced Performance Management; P6 Advanced Taxation and P7 Advanced Audit and Assurance. This particular test is about P7 (Advance Audit & Assurance). This test is not a mockup examination of the ACCA P7, though it tests your knowledge about “Audit and Assurance” through carefully selected MCQs. The test requires you to apply relevant knowledge and skills about Audit and Assurance Issues in the context of best practices and current developments.