更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

AICPA考试的各科比重

来源：高顿网校 2013-06-21

　　Auditing and Attestation (Auditing)

　　1. Planning the engagement 22% - 28%

　　2. Internal controls 12% - 18%

　　3. Obtaining and documenting information 32% - 38%

　　4. Reviewing the engagement and evaluating information 8% - 12%

　　5. Preparing communications (reporting) 12% - 18%

　　Exam Focus: This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements and the skills needed to apply that knowledge.

　　Exam Format: 4.5 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets

　　Financial Accounting and Reporting (Financial)

　　1. Concepts and standards for financial statements 17% - 23%

　　2. Typical items in financial statements 27% - 33%

　　3. Specific types of transactions and events 27% - 33%

　　4. Accounting and reporting for governmental entities 8% - 12%

　　5. Accounting and reporting for nongovernmental and not-for-profit entities 8% - 12%

　　Exam Focus: This section covers skills and knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations and governmental entities.

　　Exam Format: 4 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets

　　Business Environment and Concepts (Business)

　　1. Business structure 17% - 23%

　　2. Economic concepts 8% - 12%

　　3. Financial management 17% - 23%

　　4. Information technology 22% - 28%

　　5. Planning and measurement 22% - 28%

　　Exam Focus: This test section encompasses knowledge of the general business environment and business concepts that candidates need to know for accounting.

　　Exam Format: 2.5 hours, 3 testlets of multiple-choice questions.

　　Regulation

　　1. Ethics and professional responsibility 15% - 20%

　　2. Business law 20% - 25%

　　3. Federal tax procedures and accounting issues 8% - 12%

　　4. Federal taxation of property transactions 8% - 12%

　　5. Federal taxation – individuals 12% - 18%

　　6. Federal taxation – entities 22% - 28%

　　Exam Focus: This section focuses on skills and knowledge of federal taxation, ethics, professional and legal responsibilities, and business law

　　Exam Format: 3 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets

高顿网校特别提醒：已经报名2013年AICPA考试的考生可按照复习计划有效进行！另外，高顿网校2013年AICPA考试辅导高清课程已经开通，通过针对性地讲解、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。

　　报考指南：2013年AICPA报考指南
　　考前冲刺：AICPA 考试试题考试辅导
　　高清网课：AICPA网络课程

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答