美国AICPA考试2019年各科知识点分值比重

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美国AICPA考试2019年各科知识点分值比重

2019年AICPA考试共有四门考试科目，分别是FAR财务会计与报告，AUD审计与鉴证，REG法律法规，BEC商业环境与理论。

AICPA考试各科题型分配比重及考试时间：

>> Auditing & Attestation审计：单项选择题组（占50％）和模拟案例题组（占50％）4小时

>> Financial Accounting & Reporting财务会计与报告：单项选择题组（占50％）和模拟案例题组（占50％）4小时

>> Regulation法规：单项选择题组（占50％）和模拟案例题组（占50％）4小时

>> Business Environment & Concepts商业环境：单项选择题组（占50％）、模拟案例题组（占35％）和写作题组（15%）4小时。

AICPA考试各科知识点分配比重：

一.Auditing and Attestation (AUD)

Content area allocation

I. Ethics, Professional Responsibilities and General Principles15–25%

II. Assessing Risk and Developing a Planned Response  20–30%

III. Performing Further Procedures and Obtaining Evidence30–40%

IV. Forming Conclusions and Reporting15–25%

二.Business Environment and Concepts (BEC)

Content area allocation

I. Corporate Governance17–27%

II. Economic Concepts and Analysis17–27%

III. Financial Management11-21%

IV. Information Technology15-25%

V. Operations Management15-25%

三.Financial Accounting and Reporting (FAR)

Content area allocation

I. Conceptual Framework, Standard-Setting and Financial Reporting25–35%

II. Select Financial Statement Accounts  30–40%

III. Select Transactions20–30%

IV. State and Local Governments5–15%

四.Regulation (REG)

Content area allocation

I. Ethics, Professional Responsibilities and Federal Tax Procedures10–20%

II. Business Law10–20%

III. Federal Taxation of Property Transactions  12–22%

IV. Federal Taxation of Individuals  15–25%

V. Federal Taxation of Entities  28–38%

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