来源:高顿网校 发布时间:2015-09-10 10:12 责编:Lynn.yu

  很多USCPA考生在复习备考中,学着学着就会开始钻牛角尖,容易偏重某一科目的学习。这时候,重新回顾一下考试大纲,对考试内容有一个整体的了解吧。

  Auditing and Attestation (AUD)
 
  I,Auditing and Attestation:Engagement Acceptance and Understanding the Assignment (12%-16%)
 
  II,Auditing and Attestation:Understanding the Entity and Its Enviroment (including the internal Control) (16%-20%)
 
  III,Auditing and Attestation:Performing Audit Procedures and Evaluating Evidence (16%-20%)
 
  IV,Auditing and Attestation:Evaluating Audit Findings, Commucications, and Reporting (16%-20%)
 
  V,Accounting and Review Services Engagements (12%-16%)
 
  VI, Professional Responsibilities (16%-20%)
 
  Financial Accounting and Reporting (FAR)
 
  I, Conceptual Framework, Standards, Standard Setting,and Presentation of Financial Statements (17%-23%)
 
  II, Financial Accounting and Reporting:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27%-33%)
 
  III, Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures IV, Govenment Accounting and Reporting (8%-12%)
 
  V, Not-for-Profit (Nongovenmental) Accounting and Reporting (8%-12%)
 
  Regulation (REG)
 
  I, Ethics, Professional, and Legal Responsibilities (15%-19%)
 
  II, Business Law (17%-21%)
 
  III, Federal Tax Pcocess, Procedures, Accounting, and Planning (11%-15%)
 
  IV, Federal Taxation of Propetry Transactions (12%-16%)
 
  V, Federal Taxation of Indiividuals (13%-19%)
 
  VI, Federal Taxation of Entities (18%-24%)
 
  Business Environment and Concepts (BEC)
 
  I, Corparate Governance (16%-20%)
 
  II, Economic Concepts and Analysis (16%-20%)
 
  III, Financial Management (19%-23%)
 
  IV, Information Systems and Communications (15%-19%)
 
  V, Strategic Planning (10%-14%)
 
  VI, Operations Management (12%-16%)

 

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