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2019年USCPA考试共有四门考试科目:财务会计与报告(FAR)、审计与鉴证(AUD)、法规(REG)、商业环境(BEC);三种考试题型:选择题、案例分析题、写作题。小编为大家准备了各科知识点,快快收藏!
Financial Accounting & Reporting
>> Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements
>> Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
>> Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
>> Governmental Accounting and Reporting
>> Not-for-Profit (Nongovernmental) Accounting and Reporting ☛☛在线咨询更多>>
Auditing & Attestation
>> Engagement Acceptance and Understanding the Assignment
>> Understanding the Entity and Its Environment (including Internal Control)
>> Performing Audit Procedures and Evaluating Evidence
>> Evaluating Audit Findings, Communications, and Reporting
>> Accounting and Review Services Engagements
>> Professional Responsibilities ☛☛在线咨询更多>>
Business Environment and Concepts
>> Corporate Governance
>> Economic Concepts and Analysis
>> Financial Management
>> Information Systems and Communications
>> Strategic Planning
>> Operations Management ☛☛在线咨询更多>>
Regulation
>> Ethics, Professional, and Legal Responsibilities
>> Business Law
>> Federal Tax Process, Procedures, Accounting, and Planning
>> Federal Taxation of Property Transactions
>> Federal Taxation of Individuals
>> Federal Taxation of Entities
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以上就是小编整理的“USCPA各科知识点”。有意报考uscpa的伙伴们欢迎点击下方申请预评估,网校会有专业的辅导老师与您联系,为您提供全方位的注册、报考指导服务。
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