考试科目12240.pdf

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1、财经网络教育领导品牌_高顿网校 All Rights Reserved版权所有 复制必究1AICPA考试科目考试科目、题型和时间 Auditing&Attestation 审计：单项选择题组（占60）和模拟案例题组（占40）4小时 Financial Accounting&Reporting 财务会计与报告：单项选择题组（占60）和模拟案例题组（占40）4小时 Regulation 法规：单项选择题组（占60）和模拟案例题组（占40）3小时 Business Environment&Concepts 商业环境：单项选择题组（占85）和模拟案例题组（占15）3小时各科知识点比重Financial

2、 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,Present

3、ation,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%-2

4、0%)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

5、Analysis(16%-20%)Financial Management(19%-23%)Information Systems and Communications(15%-19%)财经网络教育领导品牌_高顿网校 All Rights Reserved版权所有 复制必究2 Strategic Planning(10%14%)Operations Management(12%-16%)Regulation Ethics,Professional,and Legal Responsibilities(15%-19%)Business Law(17%-21%)Federal Tax Proces

6、s,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%)参与AICPA的考生可按照复习计划有效进行，另外高顿网校官网考试辅导高清课程已经开通，还可索取证券考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。更多详情可登录高顿网校官网进行咨询，也欢迎您关注我们的官方微信（微信号：gaodunaicpa）。