USCPA(美國(guó)注冊(cè)會(huì)計(jì)師)考試共有四門(mén)科目:AUD(審計(jì))、FAR(財(cái)務(wù)會(huì)計(jì)與報(bào)告)、REG(法規(guī))、BEC(商業(yè)環(huán)境)。下面我們就這四門(mén)科目考點(diǎn)分析一下:
Auditing&Attestation審計(jì):?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
Financial Accounting&Reporting財(cái)務(wù)會(huì)計(jì)與報(bào)告:?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
Regulation法規(guī):?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
Business Environment&Concepts商業(yè)環(huán)境:?jiǎn)雾?xiàng)選擇題組(占50%)、模擬案例題組(占35%)和寫(xiě)作題組(15%)4小時(shí)
Financial Accounting&Reporting(FAR)
Conceptual Framework,Standards,Standard Setting,and Presentation of Financial Statements(17%-23%)
Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27%-33%)
Specific Transactions,Events and Disclosures:Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27%-33%)
Governmental Accounting and Reporting(8%-12%)
Not-for-Profit(Nongovernmental)Accounting and Reporting(8%-12%)
Auditing&Attestation(AUD)
Engagement Acceptance and Understanding the Assignment(12%-16%)
Understanding the Entity and Its Environment(including Internal Control)(16%-20%)
Performing Audit Procedures and Evaluating Evidence(16%-20%)
Evaluating Audit Findings,Communications,and Reporting(16%-20%)
Accounting and Review Services Engagements(12%-16%)
Professional Responsibilities(16%-20%)
Business Environment and Concepts(BEC)
Corporate Governance(16%-20%)
Economic Concepts and Analysis(16%-20%)
Financial Management(19%-23%)
Information Systems and Communications(15%-19%)
Strategic Planning(10%–14%)
Operations Management(12%-16%)
Regulation(REG)
Ethics,Professional,and Legal Responsibilities(15%-19%)
Business Law(17%-21%)
Federal Tax Process,Procedures,Accounting,and Planning(11%-15%)
Federal Taxation of Property Transactions(12%-16%)
Federal Taxation of Individuals(13%-19%)
Federal Taxation of Entities(18%-24%)