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AICPA新考纲内容权重

来源: 编辑: 2010/05/06 16:27:51 字体:

  Auditing and Attestation (AUD)

  I, Auditing and Attestation: Engagement Acceptance and Understanding the Assignment (12%-16%)

  II, Auditing and Attestation: Understanding the Entity and Its Enviroment (including the internal Control) (16%-20%)

  III, Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence (16%-20%)

  IV, Auditing and Attestation: Evaluating Audit Findings, Commucications, and Reporting (16%-20%)

  V, Accounting and Review Services Engagements (12%-16%)

  VI, Professional Responsibilities (16%-20%)

  Financial Accounting and Reporting (FAR)

  I, Conceptual Framework, Standards, Standard Setting,and Presentation of Financial Statements (17%-23%)

  II, Financial Accounting and Reporting:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27%-33%)

  III, Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures

  IV, Govenment Accounting and Reporting (8%-12%)

  V, Not-for-Profit (Nongovenmental) Accounting and Reporting (8%-12%)

  Regulation (REG)

  I, Ethics, Professional, and Legal Responsibilities (15%-19%)

  II, Business Law (17%-21%)

  III, Federal Tax Pcocess, Procedures, Accounting, and Planning (11%-15%)

  IV, Federal Taxation of Propetry Transactions (12%-16%)

  V, Federal Taxation of Indiividuals (13%-19%)

  VI, Federal Taxation of Entities (18%-24%)

  Business Environment and Concepts (BEC)

  I, Corparate Governance (16%-20%)

  II, Economic Concepts and Analysis (16%-20%)

  III, Financial Management (19%-23%)

  IV, Information Systems and Communications (15%-19%)

  V, Strategic Planning (10%-14%)

  VI, Operations Management (12%-16%)

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