I really can't comment on P7 diffculties but i heard from other friends of mine it is more "knowledge based", very "theoretical" & stuff.
Their opinion is that it is only useful for those who wish to embark on audit sector for a long term period (otherwise its quite impractical).
Judging from students feedback most don't "like" audit since its quite "meticulous" & "tedious".
However, the main factor that not much people chooses P7 bcos lack "tuition providers" aka lecturers
The main lecturers for F8 audit did not even continue lecture for P7 (sheila john, phillip woo,....etc), they opt for P1 instead.
I heard there is a good one at FTMS (Fung chee kong) but don't know still got teaching or not ?
Although P6 have the lowest pass rate among all ACCA papers but with good practice & skills (plus a strong foundation in Tax knowledge) its
not that difficult. However there is also mass exodus of Tax lecturer (Chong kwai fatt, Chow chee yen,....etc). Plus if you believe it Tax is the
most boring subject (repititive & tons to memorise) may put off some people. However someone with good tax knowledge can surely impresses
any "layman" out there.
Try to tell ACCA to your relatives they will be dozed off, not interested.....etc
Now try to tell them you can cut their tax by few hundred if not thousand of ringgit they will surely impressed
(they even belanja me makan after that

)
oo...but...u need hard work on it.... really study hard...remember all the rule....but impress the other help them cut tax sound good....i'm still looking for alternative.... coz i;m working...its like very tired to go for tax...i took alan yeo now...n its very sleepy in the class....audit is like bcoz is knowledge based so just can self study...memorize the theory..then done..tax....is other way round..
anyone took audit here? what ur comment...? by the way i just wanna complete acca... i in banking...not auidt or tax...so either oso not my future exercise...but tax will help personally