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Financial Accounting & Reporting
⑴Conceptual Framework,Standards,Standard Setting,and Presentation of Financial Statements(17% - 23%)
⑵Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27%- 33%)
⑶Specific Transactions,Events and Disclosures:Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27% - 33%)
⑷Governmental Accounting and Reporting(8% - 12%)
⑸Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
Auditing & Attestation
⑴Engagement Acceptance and Understanding the Assignment(12% - 16%)
⑵Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
⑶Performing Audit Procedures and Evaluating Evidence(16% - 20%)
⑷Evaluating Audit Findings,Communications,and Reporting(16% - 20%)
⑸Accounting and Review Services Engagements(12% - 16%)
⑹Professional Responsibilities(16% - 20%)
Business Environment and Concepts
⑴Corporate Governance(16% - 20%)
⑵Economic Concepts and Analysis(16% - 20%)
⑶Financial Management(19% - 23%)
⑷Information Systems and Communications(15% - 19%)
⑸Strategic Planning(10% – 14%)
⑹Operations Management(12% - 16%)
Regulation
⑴Ethics,Professional,and Legal Responsibilities(15% -19%)
⑵Business Law(17% - 21%)
⑶Federal Tax Process,Procedures,Accounting,and Planning(11% - 15%)
⑷Federal Taxation of Property Transactions(12% - 16%)
⑸Federal Taxation of Individuals(13% - 19%)
⑹Federal Taxation of Entities(18% - 24%)
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