AICPA之SSOs,你了解多少?
来源:
高顿网校
2016-03-07
关于SKILL SPECIFICATION OUTLINES(SSOs),大家了解多少?今天高顿网校USCPA小编就来给大家介绍一下!
The Skill Specification Outlines (SSOs) identify the skills to be tested on the Uniform CPA Examination.There are three categories of skills,and the weightings will be implemented through the use of different question formats in the exam.For each of the question formats,a different set of tools will be available as resources to the candidates,who will need to use those tools to demonstrate proficiency in the applicable skills categories.
Weights
The percentage range assigned to each skill category will be used to determine the quantity of each type of question, as described below.The percentage range assigned to each skill category represents the approximate percentage to which that category of skills will be used in the different sections of the CPA Examination to assess proficiency.The ranges are designed to provide flexibility in building the examination, and the midpoints of the ranges for each section total 100%.
No percentages are given for the bulleted descriptions included in these definitions. 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 bullets on an examination.
Skills Category | Weights (FAR, REG, AUD) | Weights (BEC) |
Knowledge and Understanding | 50% - 60% | 80%-90% |
Application of the Body of Knowledge | 40% - 50% | - |
Written Communication | - | 10% - 20% |
Knowledge and Understanding:Multiple-choice questions will be used as the proxy for assessing knowledge and understanding,and will be based upon the content topics as outlined in the CSOs.Candidates will not have access to the authoritative literature,spreadsheets,or database tools while answering these questions. A calculator will be accessible for the candidates to use in performing calculations to demonstrate their understanding of the principles or subject matter.
Application of the Body of Knowledge:Task-based simulations will be used as the proxy for assessing application of the body of knowledge and will be based upon the content topics as outlined in the CSOs.Candidates will have access to the authoritative literature,a calculator,spreadsheets,and other resources and tools which they will use to demonstrate proficiency in applying the body of knowledge.
Written Communication will be assessed through the use of responses to essay questions,which will be based upon the content topics as outlined in the CSOs.Candidates will have access to a word processor,which includes a spell check feature.
Outlines
The outlines below provide additional descriptions of the skills that are represented in each category.
Knowledge and Understanding:Expertise and skills developed through learning processes,recall,and reading comprehension.Knowledge is acquired through experience or education and is the theoretical or practical understanding of a subject;knowledge is also represented through awareness or familiarity with information gained by experience of a fact or situation. Understanding represents a higher level than simple knowledge and is the process of using concepts to deal adequately with given situations, facts, or circumstances. Understanding is the ability to recognize and comprehend the meaning of a particular concept.
Application of the Body of Knowledge,including Analysis,Judgment,Synthesis,Evaluation, and Research:Higher-level cognitive skills that require individuals to act or transform knowledge in some fashion.These skills are inextricably intertwined and thus are grouped into this single skill area.
.Assess the Business Environment:
·Business Process Evaluation:Assessing and integrating information regarding a business’s operational structure,functions,processes,and procedures to develop a broad operational perspective;identify the need for new systems or changes to existing systems and/or processes.
·Contextual Evaluation: Assessing and integrating information regarding client’s type of business or industry.
·Strategic Analysis–Understanding the Business:Obtaining,assessing and integrating information on the entity’s strategic objectives,strategic management process,business environment,the nature of and value to customers,its products and services,extent of competition within its market space,etc.).
·Business Risk Assessment: Obtaining, assessing and integrating information on conditions and events that could impede the entity’s ability to achieve strategic objectives.
·Visualize abstract descriptions:Organize and process symbols,pictures,graphs,objects,and other information.
.Research:
·Identify the appropriate research question.
·Identify key search terms for use in performing electronic searches through large volumes of data.
·Search through large volumes of electronic data to find required information.
·Organize information or data from multiple sources.
·Integrate diverse sources of information to reach conclusions or make decisions.
·Identify the appropriate authoritative guidance in applicable financial reporting frameworks and auditing standards for the accounting issue being evaluated.
.Application of Technology:
·Using electronic spreadsheets to perform calculations,financial analysis,or other functions to analyze data.
·Integration of technological applications and resources into work processes.
·Using a variety of computer software and hardware systems to structure,utilize,and manage data.
.Analysis:
·Review information to determine compliance with specified standards or criteria.
·Use expectations, empirical data,and analytical methods to determine trends and variances.
·Perform appropriate calculations on financial and nonfinancial data.
·Recognize patterns of activity when reviewing large amounts of data or recognize breaks in patterns.
·Interpretation of financial statement data for a given evaluation purpose.
·Forecasting future financial statement data from historical financial statement data and other information.
·Integrating primary financial statements: using data from all primary financial statements to uncover financial transactions, inconsistencies, or other information.
.Complex Problem Solving and Judgment:
·Develop and understand goals,objectives,and strategies for dealing with potential issues,obstacles,or opportunities.
·Analyze patterns of information and contextual factors to identify potential problems and their implications.
·Devise and implement a plan of action appropriate for a given problem.
·Apply professional skepticism,which is an attitude that includes a questioning mind and a critical assessment of information or evidence obtained.
·Adapt strategies or planned actions in response to changing circumstances.
·Identify and solve unstructured problems.
·Develop reasonable hypotheses to answer a question or resolve a problem.
·Formulate and examine alternative solutions in terms of their relative strengths and weaknesses,level of risk,and appropriateness for a given situation.
·Develop creative ways of thinking about situations,problems,and opportunities to create insightful and sound solutions.
·Develop logical conclusions through the use of inductive and deductive reasoning.
·Apply knowledge of professional standards and laws,as well as legal,ethical,and regulatory issues.
·Assess the need for consultations with other professionals when gray areas,or areas requiring specialized knowledge, are encountered.
.Decision Making:
·Specify goals and constraints.
·Generate alternatives.
·Consider risks.
·Evaluate and select the best alternative.
.Organization,Efficiency,and Effectiveness:
·Use time effectively and efficiently.
·Develop detailed work plans, schedule tasks and meetings,and delegate assignments and tasks.
·Set priorities by determining the relevant urgency or importance of tasks and deciding the order in which they should be performed.
·File and store information so that it can be found easily and used effectively.
Written Communication:The various skills involved in preparing written communication,including:
.Basic writing mechanics,such as grammar,spelling,word usage,punctuation,and sentence structure.
.Effective business writing principles,including organization, clarity, and conciseness.
.Exchange technical information and ideas with coworkers and other professionals to meet goals of job assignment.
.Documentation:
·Prepare documents and presentations that are concise,accurate,and supportive of the subject matter.
·Document and cross-reference work performed and conclusions reached in a complete and accurate manner.
.Assist client to recognize and understand implications of critical business issues by providing recommendations and informed opinions.
.Persuade others to take recommended courses of action.
.Follow directions.
2017年USCPA考试改革全面升级,如何备考?全国[*{5}*]USCPA新纲网课,提前预售,0元预约,快快点击预约>>>
高顿网校温馨提醒
高顿网校温馨提醒
USCPA-美国注册会计师,全球会计*9证,国内人才缺口25万,年薪40W起,如何成为全球财会精英?关注微信号“高顿AICPA”(gaodunaicpa),让我们一起学习USCPA,加入全球精英财会圈,QQ:2355672450, 点击获取USCPA职业发展白皮书!
美国注册会计师精彩推荐: USCPA招生专题
USCPA考试常见问题解析
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。
在线咨询热销
专业老师服务 限时优惠
点一下领资料
USCPA教材试读-REG
真题高频考点,刷题全靠这份资料
下载合集
USCPA-REG学习思维导图
梳理核心考点,一图看懂全部章节
下载合集
USCPA考试公式大全
突破计算瓶颈,节省考试时间
下载合集
USCPA备考 热门问题解答
- 美国注会考试考多少分及格?
-
uscpa一共有四门科目,每门考试的满分为99分,75分及格,但是这个75不是75%的正确率,不能被理解为百分比。
- uscpa一共几门几年考完?
-
uscpa总共考4门,一般单科成绩的有效期为18个月,大家需要在这个有效期的时间内,通过剩余的三门科目,否则第一门通过的考试成绩就作废,需要重考。因此,uscpa考试周期最长为18个月。
- uscpa一年能考几次?
-
NASBA和AICPA开启了连续测试期后,大家可以不受限制的全年参加uscpa考试。在uscpa的考试成绩公布后,如果大家发现自己没有通过考试,能够马上申请并参加该门科目考试,也不用再等待下一个考季才能申请重考。
- uscpa的含金量如何?
-
uscpa是美国正式的注册会计师国家资格,在美国拥有审计签字权,作为美国财经领域的三大黄金证书之一,在国内外都有着很好的知名度。很多外企招聘财务经理或财务总监岗位,都将持有uscpa证书作为优先录用条件。
严选名师 全流程服务
其他人还搜了
热门推荐
-
AICPA该怎样备考?有没有什么资料推荐? 2023-08-29
-
USCPA的考试方式是怎么样的? 2023-07-18
-
uscpa网课有必要吗?零基础怎么学uscpa? 2023-05-05
-
2023年AICPA补学分怎么补 2022-12-29
-
AICPA考试的科目介绍是怎样的?考生应该怎样备考AICPA? 2022-07-26
-
AICPA报考对考生有什么要求?AICPA考试备考需要做什么? 2022-07-20
-
USCPA科目分别怎么备考?USCPA考前需要怎么做? 2022-07-20
-
USCPA考试科目着重考察什么?USCPA考试的题型分为哪几种? 2022-07-12
-
AICPA考试的内容有哪些?AICPA的备考方案是什么? 2022-07-07
-
怎样才能拿下USCPA考试?USCPA执照申请需要满足什么条件? 2022-07-07
-
USCPA具体的学习内容有哪些?学习USCPA如何利用好教材? 2022-07-06
-
USCPA考试对于国内考生的难点在哪?USCPA备考建议是什么? 2022-07-06
-
USCPA考试对于国内考生有什么难点?高效学习USCPA的方法是什么? 2022-07-05
-
USCPA考试考察的内容是什么?USCPA考试学习的建议有哪些? 2022-07-04
-
USCPA考试有什么内容?USCPA考试没通过心态如何调整? 2022-07-04
-
USCPA考试有什么内容?USCPA考试没通过心态如何调整? 2022-07-04
-
AICPA考试具体考察什么内容?应该怎么学习AICPA? 2022-06-22
-
USCPA考试难度在什么地方?有什么学习方法? 2022-05-30
-
USCPA考试哪一门最难?有什么学习方法? 2022-05-27
-
2022年USCPA备考有什么小技巧? 2022-05-27
-
USCPA考试是一个好考的考试吗? 2022-05-26
-
考USCPA怎么能提分? 2022-05-26
-
如何通过美国注册会计师考试? 2022-05-20
-
怎么在国内考AICPA? 2022-05-16
-
USCPA各科考试难度怎样? 2022-05-07
-
AICPA学习需要报培训班吗?培训有什么优势? 2022-03-23
-
2022年USCPA可以在哪些机构篇培训?靠谱吗? 2022-03-11
-
USCPA培训班哪个好?如何选择? 2022-03-10
-
USCPA选择哪里培训?选择培训需要考虑什么? 2022-03-09
-
UCPA该怎么选择培训班?哪里好? 2022-02-25