AICPA考試科目、題型和時(shí)間?

>>Auditing&Attestation審計(jì)：單項(xiàng)選擇題組（占50％）和模擬案例題組（占50％）4小時(shí)

>>Financial Accounting&Reporting財(cái)務(wù)會(huì)計(jì)與報(bào)告：單項(xiàng)選擇題組（占50％）和模擬案例題組（占50％）4小時(shí)

>>Regulation法規(guī)：單項(xiàng)選擇題組（占50％）和模擬案例題組（占50％）4小時(shí)

>>Business Environment&Concepts商業(yè)環(huán)境：單項(xiàng)選擇題組（占50％）、模擬案例題組（占35％）和寫作題組（15%）4小時(shí)。

各科知識(shí)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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