美国注册会计师美国cpa考试各科知识点比重

美国注册会计师美国cpa考试各科知识点比重

美国注册会计师美国cpa考试各科知识点比重

FinancialAccounting&Reporting

>>ConceptualFramework,Standards,StandardSetting,andPrese ntationofFinancialStatements(17%-23%)

>>Recognition,Measurement,Valuation,Calculation,Presenta tion,andDisclosures(27%-33%)

>>SpecificTransactions,EventsandDisclosures:Recognition, Measurement,Valuation,Calculation,Presentation,andDisclosur es(27%-33%)

>>GovernmentalAccountingandReporting(8%-12%)

>>Not-for-

Profit(Nongovernmental)AccountingandReporting(8%-12%)

Auditing&Attestation

>>EngagementAcceptanceandUnderstandingtheAssignment(12%-16%)

>>UnderstandingtheEntityandItsEnvironment(includingInter nalControl)(16%-20%)

>>PerformingAuditProceduresandEvaluatingEvidence(16%-20%)

>>EvaluatingAuditFindings,Communications,andReporting(16 %-20%)

>>AccountingandReviewServicesEngagements(12%-16%)

>>ProfessionalResponsibilities(16%-20%)

BusinessEnvironmentandConcepts

>>CorporateGovernance(16%-20%)

>>EconomicConceptsandAnalysis(16%-20%)

>>FinancialManagement(19%-23%)

>>InformationSystemsandCommunications(15%-19%)

>>StrategicPlanning(10%–14%)

>>OperationsManagement(12%-16%)

Regulation

>>Ethics,Professional,andLegalResponsibilities(15%-19%)

>>BusinessLaw(17%-21%)

>>FederalTaxProcess,Procedures,Accounting,andPlanning(11 %-15%)

>>FederalTaxationofPropertyTransactions(12%-16%)

>>FederalTaxationofIndividuals(13%-19%)

>>FederalTaxationofEntities(18%-24%)