来源:高顿网校 发布时间:2017-05-22 08:35 责编:Luis.lu

  时光如梭,冷风过境才恍然想起11月也即将结束。当然,这也意味着2015年的USCPA考试也即将落下帷幕。广大USCPA考生们,今年的考试中,是否达到了自己的预期目标,有没有为自己的备考画下圆满的句号?马上要迎来2016年考试的考生们,是否已经进入到紧锣密鼓的复习阶段?
 
  目前,AICPA协会也公布了2016年USCPA考试大纲和一些考纲变化,对此,高顿网校USCPA小编我为大家做了一些翻译和解析,考生们在备考中要注意这些变化的内容,很可能就是重要考点哦。
 
  一、考试大纲:
 
  AUD:
 
  I. Auditing and Attestation: Engagement Acceptance and Understanding the Assignment (12% - 16%)
 
  II. Auditing and Attestation: Understanding the Entity and Its Environment (including Internal Control) (16% - 20%)
 
  III. Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence (16% - 20%)
 
  IV. Auditing and Attestation: Evaluating Audit Findings, Communications, and Reporting (16% - 20%)
 
  V. Accounting and Review Services Engagements (12% - 16%)
 
  VI. Professional Responsibilities (16% - 20%)

   审计与鉴证部分对以下职业标准的理解进行测试:美国颁布的审计标准(与“上市公司”相关),“非上市公司”,政府机关,非营利组织和员工福利计划,鉴证和认证相关业务,以及会计和审查业务标准。知识点比较多,且考察得也比较散,考生们需要熟悉各个知识点。
 
  FAR
 
  I. Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements (17% - 23%)
 
  II. Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)
 
  III. Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)
 
  IV. Governmental Accounting and Reporting (8% - 12%)
 
  V. Not-for-Profit (Nongovernmental) Accounting and Reporting (8% - 12%)

  财务审计与报告对企业,非营利组织及政府部门的财务报告框架的理解和认知进行测试。财务报告框架在参考文献中涉及的由财务会计准则委员会,国际会计准则委员会,美国债券交易委员会,政府会计准则委员会颁布的会计准则。主要考察报表相关。

 
 
  REG
 
  I. Ethics, Professional, and Legal Responsibilities (15% -19%)
 
  II. Business Law (17% - 21%)
 
  III. Federal Tax Process, Procedures, Accounting, and Planning (11% - 15%)
 
  IV. Federal Taxation of Property Transactions (12% - 16%)
 
  V. Federal Taxation of Individuals (13% - 19%)
 
  VI. Federal Taxation of Entities (18% - 24%)

        REG考察的是一些法律法规,其中比较重要的部分就是美国税法了,美国税法和中国的有所不同,考生们一定要区分开。
 
  BEC
 
  I. Corporate 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%)

  此科目对大致的商业环境与概念的理解进行测试。相关主题包括企业管理知识,与理解全球经济环境及其对企业商业策略的影响密切相关的经济概念。财务风险管理,财务管理过程,信息系统与交流与运营管理。要注意写作的部分,抓住关键词。
 
  目前考试大纲和各部分知识点所占比例还未有太大变化,和2015年类似。考纲中Reference的部分,考生们需要注意,不要认为是附在后面就不重要了。很多试题也是在这部分的考点中出的。
 
  二、考试各部分占比:

Skills Category  Weights (FAR, REG, AUD)  Weights (BEC) 
Knowledge and Understanding  50% - 60%  80% - 90% 
Application of the Body of Knowledge  40% - 50% 
Written Communication  10% - 20% 

  由于2017年USCPA考试改革,据AICPA协会的消息,SIM题型所占比重将有所增加。从2016年的考纲中我们也能够看出有相应的趋势。考生们在备考中更要注意知识点的理解与灵活应用,不要死记硬背。
 
  三、USCPA考纲变化
 
        AUD

Reference (Area, Group, Topic) Description of Change
V.B.6
- Change “generally accepted accounting principles (GAAP) or other comprehensive basis of accounting (OCBOA)” to “the applicable financial reporting framework.”  
- V.B.6 should read, “Consider departures from the applicable financial reporting framework.”
References Change “Office of Management and Budget (OMB) Circular A-133” to “Office of Management and Budget (OMB) Audit Requirements for Federal Awards (2 CFR 200).”
 
      AUD改动不大,只改动了以上几个个小知识点。

        FAR
Reference (Area, Group, Topic) Description of Change
III.H.0
Removed “Extraordinary and Unusual Items” and replaced it with “Going Concern”
Note: Unusual items will continue to be eligible for testing under I.C.2, “Income
statement / Statement of profit or loss”

  FAR中,移除了Extraordinary and Unusual Items,并用Going Concern代替了它。

        REG
Reference (Area, Group, Topic) Description of Change
III.G.1 Add Topic – “General concepts of state and local tax (non-state specific – for example – nexus and apportionment)”
III.G.2 Add Topic – “U.S. taxation of multinational transactions”
 
  REG则新加入了两个topic。
 
  BEC: No changes

  综合来看,2016年USCPA考试内容与2015年相比,变化不大,考生们赶紧抓住这最后机会,坐上改革前的末班车,顺利通过考试!
 
  ▎本文作者Lynn,来源高顿网校AICPA。更多内容请关注微信号“高顿AICPA”(gaodunaicpa),让我们一起学习AICPA,了解美国文化,获取*7信息。原创文章,欢迎分享,若需引用或转载请保留此处信息。

 

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