AICPA考試科目

時間：2024-10-05 16:49:18 美國CPA 我要投稿

AICPA考試科目

　　考試科目、題型和時間

AICPA考試科目

　　>> Auditing & Attestation審計：單項選擇題組(占60%)和模擬案例題組(占40%)4小時

　　>> Financial Accounting & Reporting財務(wù)會計與報告：單項選擇題組(占60%)和模擬案例題組(占40%)4小時

　　>> Regulation法規(guī)：單項選擇題組(占60%)和模擬案例題組(占40%)3小時

　　>> Business Environment & Concepts商業(yè)環(huán)境：單項選擇題組(占85%)和模擬案例題組(占15%)3小時

各科知識點(diǎn)比重 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%)

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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