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葫芦岛考生考前必知：USCPA考试各科内容及分值

来源：高顿网校 2015-01-05

　　2015年1月的USCPA（美国注册会计师）考试已经正式开始了，相信很多考生都对USCPA各科考试内容及所占分值比例非常关注，那么高顿网校USCPA责任小编在此为大家详细整理如下，仅供参考！小编同时预祝所有参加美国CPA考试的考生都能顺利通过考试，取得优异成绩！

　　CONTENT SPECIFICATION

　　The outline portions of the content specifications identify the extent of the technical content to be tested 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)	I.Auditing and Attestation:Engagement Acceptance and Understanding the Assignment(12% - 16%) II.Auditing and Attestation:Understanding the Entity and Its Environment(including Internal Control)(16% - 20%) III.Auditing and Attestation:Performing Audit Procedures and Evaluating Evidence (16% - 20%) IV.Auditing and Attestation:Evaluating Audit Findings,Communications,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 Statement Accounts:Recognition,Measurement, Valuation,Calculation,Presentation,and Disclosures(27% - 33%) III.Specific Transactions,Events and Disclosures:Recognition,Measurement, Valuation,Calculation,Presentation,and Disclosures(27% - 33%) IV.Governmental Accounting and Reporting (8% - 12%) V.Not-for-Profit(Nongovernmental) Accounting and Reporting(8% - 12%)
Regulation(REG)	I.Ethics,Professional,and Legal Responsibilities(15% -19%) II.Business Law(17% - 21%) III.Federal Tax Process,Procedures,Accounting,and Planning(11% - 15%) IV.Federal Taxation of Property Transactions(12% - 16%) V.Federal Taxation of Individuals(13% - 19%) VI.Federal Taxation of Entities(18% - 24%)
Business Environment and Concepts(BEC)	I.Corporate 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%)

　　高顿小编寄语：生命是以时间为单位的，浪费别人的时间等于谋财害命，浪费自己的时间，等于慢性自杀。

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