美国注册会计师考试(CPA)是全球顶级的注册会计师资格考试之一。每年全球有几十万人报考。美国注册会计师考试由美国注册会计师协会(AICPA)主办,每年由NASBA(美国注册会计师国家考试中心)安排举办。近年来,越来越多的中国财经专业人士开始关注和参加美国注册会计师考试。上学吧考试门户网特意为大家收集了AICPA最新考试大纲,这份大纲在内容上除了包括所有美国CPA考试大纲规定的审计学科的考试范围和专业词汇表,并结合国内CPA考试审计法和美国审计法GAAS的差异做了系统的分析和比较以加深记忆和理解。   这份AICPA最新考试大纲内容翔实,理论联系实际,突出案例教学,深入浅出,易懂易学,并对所有概念的相关考试要求逐一做了图案标识,提示了记忆技巧。适合所有美国CPA考生阅读。
科目内容题型及比重考试时间
Part1:审计与鉴证 单项选择题组(占60%)和模拟案例题组(占40%)4.0/H
Part2:财务会计与报告 单项选择题组(占60%)和模拟案例题组(占40%)4.0/H
Part3:法规 单项选择题组(占60%)和模拟案例题组(占40%)3.0/H
Part4:商业环境 单项选择题组(占85%)和模拟案例题组(占15%)3.0/H
  CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION  Approved by the Board of Examiners  American Institute of Certified Public Accountants  May 15, 2009  Update Approved on October 1, 2012  Effective Date: January 1, 2014  Examinations Team  American Institute of Certified Public Accountants  100 Princeton South  Suite 200  Ewing, NJ 08628  CONTENT SPECIFICATION OUTLINES (CSOs)  The outline portions of the content specifications identify the extent of the technical content to betested on each of the four sections of the Uniform CPA Examination. The outlines list the areas,groups, and topics to be tested in the following manner:  I. (Roman numeral) Area  A. (Capital letter) Group  1. (Arabic numeral) Topic  Each outline is followed by information about selected publications that candidates may study to prepare for the Uniform CPA Examination.  Weights  The percentage range following each area represents the approximate percentage of total test questions associated with the area. The ranges are designed to provide flexibility in building the  examination, and the midpoints of the ranges for all areas in each section total 100%. The examination questions will be selected from each area to fall within the percentage allocation range.  No percentages are given for groups or topics. The presence of several groups within an area or several topics within a group does not imply equal importance or weight will be given to these groups or topics on an examination.  Auditing and Attestation (AUD)  The Auditing and Attestation section tests knowledge and understanding of the following professional standards: Auditing standards promulgated in the United States of America (related to audits of an "Issuer" (a public company), a "Nonissuer" (an entity that is not a public company),governmental entities, not-for-profit entities, and employee benefit plans, standards related to attestation and assurance engagements, and standards for performing accounting and review services.  Candidates are expected to demonstrate an awareness of: (1) the International Auditing and Assurance Standards Board (IAASB) and its role in establishing International Standards on Auditing(ISAs), (2) the differences between ISAs and U.S. auditing standards, and (3) the audit requirements under U.S. auditing standards that apply when they perform audit procedures on a U.S. company that supports an audit report based upon the auditing standards of another country, or the ISAs.  This section also tests knowledge of professional responsibilities of certified public accountants,including ethics and independence.  Candidates are also expected to demonstrate an awareness of: (1) the International Ethics Standards  Board for Accountants (IESBA) and its role in establishing requirements of the International  Federation of Accountants (IFAC) Code of Ethics for Professional Accountants, and (2) the independence requirements that apply when they perform audit procedures on a U.S. company that supports an audit report based upon the auditing standards of another country, or the ISAs.  In addition to demonstrating knowledge and understanding of the professional standards, candidates are required to demonstrate the skills required to apply that knowledge in performing auditing and attestation tasks as certified public accountants. The outline below specifies the tasks and related knowledge in which candidates are required to demonstrate proficiency: Candidates are also expected to perform the following tasks:  Demonstrate an awareness and understanding of the process by which standards and professional requirements are established for audit, attestation, and other services performed by CPAs, including the role of standard-setting bodies within the U.S. and those bodies with the authority to promulgate international standards.  Differentiate between audits, attestation and assurance services, compilations, and reviews.  Differentiate between the professional standards for issuers and nonissuers.  Identify situations that might be unethical or a violation of professional standards, perform research and consultations as appropriate, and determine the appropriate action.  Recognize potentially unethical behavior of clients and determine the impact on the services being performed.  Demonstrate the importance of identifying and adhering to requirements, rules, and standards that are established by licensing boards within their states, and which may place  additional professional requirements specific to their state of practice.  Appropriately apply professional requirements in practice, and differentiate between unconditional requirements and presumptively mandatory requirements.  Exercise due care in the performance of work.  Demonstrate an appropriate level of professional skepticism in the performance of work.  Maintain independence in mental attitude in all matters relating to the audit.  Research relevant professional literature.  I. Auditing and Attestation: Engagement Acceptance and Understanding the Assignment (12% - 16%)  A. Determine Nature and Scope of Engagement  B. Consider the Firm's Policies and Procedures Pertaining to Client Acceptance and Continuance  C. Communicate with the Predecessor Auditor  D. Establish an Understanding with the Client and Document the Understanding Through an Engagement Letter or Other Written Communication with the Client  E. Consider Other Planning Matters  1. Consider using the work of other independent auditors  2. Determine the extent of the involvement of professionals possessing specialized skills  3. Consider the independence, objectivity, and competency of the internal audit function  F. Identify Matters Related to Planning and Prepare Documentation for Communications with Those Charged with Governance  II.Auditing and Attestation: Understanding the Entity and Its Environment (including Internal Control) (16% - 20%)  A. Determine and Document Materiality  B. Conduct and Document Risk Assessment Discussions Among Audit Team,Concurrently with Discussion on Susceptibility of the Entity's Financial Statement to Material Misstatement Due to Fraud  C. Consideration of Fraud  1. Identify characteristics of fraud  2. Document required discussions regarding risk of fraud  3. Document inquiries of management about fraud  4. Identify and assess risks that may result in material misstatements due to fraud  D. Perform and Document Risk Assessment Procedures  1. Identify, conduct and document appropriate inquiries of management and others within the entity  2. Perform appropriate analytical procedures to understand the entity and identify areas of risk  3. Obtain information to support inquiries through observation and inspection(including reading corporate minutes, etc.)  E. Consider Additional Aspects of the Entity and its Environment, including: Industry,Regulatory and Other External Factors; Strategies and Business Risks; Financial Performance  F. Consider Internal Control  1. Perform procedures to assess the control environment, including consideration of the COSO framework and identifying entity-level controls  2. Obtain and document an understanding of business processes and information flows  3. Determine the effect of information technology on the effectiveness of an entity's internal control  4. Perform risk assessment procedures to evaluate the design and implementation of internal controls relevant to an audit of financial statements  5. Identify key risks associated with general controls in a financial IT environment, including change management, backup/recovery, and network access (e.g. administrative rights)  6. Identify key risks associated with application functionality that supports financial transaction cycles, including: application access control (e.g.administrative access rights); controls over interfaces, integrations, and ecommerce; significant algorithms, reports, validation, edit checks, error handling, etc.  7. Assess whether the entity has designed controls to mitigate key risks associated with general controls or application functionality  8. Identify controls relevant to reliable financial reporting and the period-end financial reporting process  9. Consider limitations of internal control  10. Consider the effects of service organizations on internal control  11. Consider the risk of management override of internal controls  G. Document an Understanding of the Entity and its Environment, including Each Component of the Entity's Internal Control, in Order to Assess Risks  H. Assess and Document the Risk of Material Misstatements  1. Identify and document financial statement assertions and formulate audit objectives including significant financial statement balances, classes of transactions, disclosures, and accounting estimates  2. Relate the identified risks to relevant assertions and consider whether the risks could result in a material misstatement to the financial statements  3. Assess and document the risk of material misstatement that relates to both financial statement level and specific assertions  4. Identify and document conditions and events that may indicate risks of material misstatement  I. Identify and Document Significant Risks that Require Special Audit Consideration  1. Significant recent economic, accounting, or other developments  2. Related parties and related party transactions  3. Improper revenue recognition  4. Nonroutine or complex transactions  5. Significant accounting estimates  6. Illegal acts
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