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AICPA考试科目
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baoshu(小管) 发表于 2016-7-5 13:43

[考试认证及报考] AICPA考试科目

考试科目、题型和时间


>> Auditing & Attestation审计:单项选择题组(占60%)和模拟案例题组(占40%)4小时

>> Financial Accounting & Reporting财务会计与报告:单项选择题组(占60%)和模拟案例题组(占40%)4小时

>> Regulation法规:单项选择题组(占60%)和模拟案例题组(占40%)3小时

>> Business Environment & Concepts商业环境:单项选择题组(占85%)和模拟案例题组(占15%)3小时


各科知识点比重


15531L124-0.png

Financial Accounting & Reporting

>> Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)

>> Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)

>> Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)

>> Governmental Accounting and Reporting(8% - 12%)

>> Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)


15531M924-1.png

Auditing & Attestation

>> Engagement Acceptance and Understanding the Assignment(12% - 16%)

>> Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)

>> Performing Audit Procedures and Evaluating Evidence(16% - 20%)

>> Evaluating Audit Findings, Communications, and Reporting(16% - 20%)

>> Accounting and Review Services Engagements(12% - 16%)

>> Professional Responsibilities(16% - 20%)


15531LU9-2.png

Business Environment and Concepts

>> Corporate Governance(16% - 20%)

>> Economic Concepts and Analysis(16% - 20%)

>> Financial Management(19% - 23%)

>> Information Systems and Communications(15% - 19%)

>> Strategic Planning(10% – 14%)

>> Operations Management(12% - 16%)


15531MQ2-3.png

Regulation

>> Ethics, Professional, and Legal Responsibilities(15% -19%)

>> Business Law(17% - 21%)

>> Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)

>> Federal Taxation of Property Transactions(12% - 16%)

>> Federal Taxation of Individuals(13% - 19%)

>> Federal Taxation of Entities(18% - 24%)




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