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美國注冊會計(jì)師美國cpa考試各科知識點(diǎn)比重

時(shí)間:2024-07-30 12:08:21 美國CPA 我要投稿
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美國注冊會計(jì)師美國cpa考試各科知識點(diǎn)比重

  Financial Accounting & Reporting

美國注冊會計(jì)師美國cpa考試各科知識點(diǎn)比重

  >> 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%)

 

  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%)

 

  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%)

 

  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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