2014年AICPA考试考官评分标准

兵家常言“不打无准备之仗”，对于会计考生而言，每一次考试都是一种“战争”，通过与否是评价这场战争输赢的的标准，据此原理，要想通过一门考试，在考试之前我们需要对它有一个全面的了解和准备。

以美国注册会计师AICPA为例，在了解了它的考试题型、考点、难点等要素后，我们还需要了解的一个关键点是，AICPA考试的是如何评分的，了解这一点我们在考试答题时才能做到有的放矢。
 

1. Can you compare scores of candidates who are administered Exams with variable difficulty and different questions?

Yes. Scores from the different administrations of the Exam are placed on a standard scale so they can be compared to each other. This process accounts for any differences in difficulty among the versions. All total scores are reported on the CPA Examination 0 to 99 scale (note that scores administered after the implementation of CBT-e (January 1, 2011) are not comparable with scores from prior administrations). The use of a standard reporting scale is common practice in the testing industry. You may be familiar, for example, with the 200 to 800 SAT scale or the 1 to 36 ACT scale.
 

2. Are some administrations of the Exam more difficult than others?

There may be minor differences among different administrations; however these differences are accounted for during scoring. Since we use different questions for different administrations to enhance the security of the Exam, we create multiple forms of the Exam. Each form is comparable but not identical. Great care is taken to match the forms in terms of content and item difficulty. Remember, you may be given questions of varying difficulty depending on your performance (see The Structure of the CPA Examination section, above). The difficulties of the questions are accounted for during scoring. Therefore, it does not mean that it is easier to get a higher score simply because you receive easier questions.
 

3. When are easier or more difficult questions given?

Candidates take three multiple-choice testlets. A testlet is a group of multiple-choice questions. The first testlet is always a medium testlet. If you perform well on the first testlet, you will get a more difficult second testlet while those who do not perform well on the first testlet will receive a second medium difficulty testlet. Similarly, the third testlet can be a medium or a difficult and assignment of the third testlet is based upon your performance on the first two testlets. This testing process is called Multi-Stage Testing (MST) or Computer Assisted Sequential Testing (CAST). Please note that the task-based simulations are not chosen based on your performance on the multiple-choice testlets. They are pre-assigned. The following diagram shows how it works. If you have more questions about Multi-Stage Testing please see FAQ #9.
 

 

4. Can I compute my score from the number of questions I answered correctly?

No. The total reported score is a scaled value that takes into account both the response to and the statistical characteristics of each question administered. If you have more questions about the statistical characteristics see FAQ #14.
 

5. In college some of my professors gave tests that had questions that were worth one point and others that were worth two points. If one student got five of the one-point questions right, he got five points. If another student answered five two-point questions right, he got 10 points. Is that what you're doing?

Conceptually, yes. But the professor assigned the weights based on judgment. In the CPA Exam, the weights are determined from candidate response data using Item Response Theory (IRT).
 

6. How do you score the written communications responses?

Most responses are scored by a computer grading program, which is calibrated using human scorers. In some cases, responses are scored by a network of human graders (all CPAs). If your score is close to the passing score, your written responses will be automatically re-graded by human graders. When there is more than one grader for a response, the average of the scores is used as the final grade.

(The following FAQ’s offer more detail about the exam. Read on if you would like to gain a better understanding of the scoring process.)
 

7. Can I pass the BEC section just by doing well on the multiple-choice questions?

Yes. However, it would be very difficult to do so as you would have to perform exceedingly well. It is advisable to be prepared for both the multiple-choice and the written communication questions.
 

8. Can I pass the AUD, FAR, or REG sections just by doing well on the multiple-choice questions?

No. The portion contribution from task-based simulations in those sections is too large. You would need to get some of the TBS questions correct in order to pass.
 

9. Is Multi-Stage Testing fair? Why are you using it?

Yes, it is fair. Since the characteristics of the test questions are taken into account in the scoring, there is no advantage or disadvantage to being assigned testlets of different difficulty. We use Multi-Stage Testing because the test questions are matched to proficiency levels, and therefore fewer questions are needed to obtain accurate estimates of proficiency.

10. How do you decide which questions are difficult and which are medium?

The difficulty levels of the test questions (and other statistics that are used to describe each test question) are determined through statistical analysis of candidate responses. At the question level, difficulty is not quantified as a category (e.g. moderate or difficult), but as a numeric value along a scale. Testlets are classified as either medium or difficult based on the average difficulty of the questions within that testlet.

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