来源:高顿网校 发布时间:2017-01-10 13:07 责编:Judy

  USCPA复习的*9步就是要熟悉考试大纲,了解考试的内容和重点,就能够大致规划一下自己的备考安排。下面就是USCPA的考试内容:

  考试科目、题型和时间
 
  1.Auditing & Attestation 审计(AUD):单项选择题组(占60%)和模拟案例题组(占40%)4小时
 
  2.Financial Accounting & Reporting 财务会计与报告 (FAR):单项选择题组(占60%)和模拟案例题组(占40%)4小时
 
  3.Regulation 法规 (REG):单项选择题组(占60%)和模拟案例题组(占40%)3小时
 
  4.Business Environment & Concepts 商业环境 (BEC):单项选择题组(占85%)和模拟案例题组(占15%)3小时
 
  各知识点比重
 
  1. Financial Accounting & Reporting (FAR)          

        A.Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)
 
  B.Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)
 
  C.Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)
 
  D.Governmental Accounting and Reporting(8% - 12%)
 
  E.Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
 
  2.Auditing & Attestation  (AUD)
 
  A. Engagement Acceptance and Understanding the Assignment(12% - 16%)
 
  B. Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
 
  C. Performing Audit Procedures and Evaluating Evidence(16% - 20%)
 
  D. Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
 
  E. Accounting and Review Services Engagements(12% - 16%)
 
  F. Professional Responsibilities(16% - 20%)
 
  3.Business Environment and Concepts (BEC)
 
  A. Corporate Governance(16% - 20%)
 
  B. Economic Concepts and Analysis(16% - 20%)
 
  C. Financial Management(19% - 23%)
 
  D. Information Systems and Communications(15% - 19%)
 
  E. Strategic Planning(10% – 14%)
 
  F. Operations Management(12% - 16%)
 
  4.Regulation (REG)   

        A.Ethics, Professional, and Legal Responsibilities(15% -19%)
 
  B.Business Law(17% - 21%)
 
  C. Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)
 
  D. Federal Taxation of Property Transactions(12% - 16%)
 
  E. Federal Taxation of Individuals(13% - 19%)
 
  F. Federal Taxation of Entities(18% - 24%)
 

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