美國註冊會計師美國cpa考試各科知識點比重
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%)
-
美國CPA考試改革將在2017年4月實施
美國CPA考試改革具體的內容將於2016年正式宣佈,於2017年4月全面啟動。應屆畢業生網獲取了2017年美國CPA考試改革的最新信息,馬不停蹄的跑來跟大家分享。主要的新消息有以下幾點:1.提升SIMULATION模擬案例題的分值比例應該是肯定的了。最有可能的變化是,選擇題和模...
-
美國註冊會計師協會的職業道德準則
1887年起美國11個州的法律人協會(AmericanBarAssociation)建立了職業道德。1903年美國醫學協會(AmericanMedicalAssociation)也頒佈了職業道德。在律師和醫生的表率下,CPA也開始關注職業道德。1906年在AICPA章程的其他章節中,有兩項關於職業道德的規定。1917年4...
-
2017年美國CPA報名條件及報名流程
美國CPA是美國註冊會計師的意思。你知道美國註冊會計師報名條件及報名流程嗎?下面是yjbys小編為大家帶來的關於美國註冊會計師報名條件及報名流程的知識,歡迎閲讀。美國註冊會計師報名條件基本條件美國CPA的報考條件和要求相對靈活。不同的州對考生的報名條件不...
-
CPA考試的相關特點與答題技巧
引導語:CPA考試的相關特點和答題技巧有哪些?應屆畢業生培訓網來為您解答。一、選擇題選擇題有單項挑選和多項挑選之分,一般佔卷面分數的30%一40%左右,首要測驗考生對根本知識、根本辦法的把握程度,具有很大的靈活性。(1)運用猜想法假如你不知道確切的答案,也不要放...