美国注册会计师美国cpa考试各科知识点比重.doc

美国注册会计师美国cpa考试各科知识点比重.doc美国注册会计师美国cpa考试各科知识点比重
　　Financial Accounting & Reporting

　　>> Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements17% - 23%

　　>> Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures27%- 33%

　　>> Specific Transactions, Events and , Measurement, Valuation, Calculation, Presentation, and Disclosures27% - 33%

　　>> Governmental Accounting and Reporting8% - 12%

　　>> Not-for-Profit Nongovernmental Accounting and Reporting8% - 12%


　　Auditing & Attestation

　　>> Engagement Acceptance and Understanding the Assignment12% - 16%

　　>> Understanding the Entity and Its Environment including Internal Control16% - 20%

　　>> Performing Audit Procedures and Evaluating Evidence16% - 20%

　　>> Evaluating Audit Findings, Communications, and Reporting16% - 20%

　　>> Accounting and Review Services Engagements12% - 16%

　　>> Professional Responsibilities16% - 20%


　　Business Environment and Concepts

　　>> Corporate Governance16% - 20%

　　>> Economic Concepts and Analysis16% - 20%

　　>> Financial Management19% - 23%