因为很多同学都是第一次参加AICPA考试,所以对于AICPA考试科目的内容可能了解的还不是很多,所以泽稷小编今天就打算借这个机会来好好的为同学们介绍一下,有打算报考AICPA考试的同学可要认真的看看了!
1.AICPA每科考多长时间?
》》Auditing&Attestation审计:单项选择题组(占50%)和模拟案例题组(占50%)4小时
》》Financial Accounting&Reporting财务会计与报告:单项选择题组(占50%)和模拟案例题组(占50%)4小时
》》Regulation法规:单项选择题组(占50%)和模拟案例题组(占50%)4小时
》》Business Environment&Concepts商业环境:单项选择题组(占50%)、模拟案例题组(占35%)和写作题组(15%)4小时
2.各科知识点比重
Financial Accounting&Reporting
》》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
》》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
》》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
》》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%)
以上就是本次泽稷小编为同学们带来的全部信息了,大家如果对于AICPA考试方面还有什么疑问或者想要了解的信息都可以通过我们泽稷网校的官网进行查询哦!
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