2014年美国CPA AUD考试内容及所占分值比例（VI）

　　Auditing and Attestation（AUD）

　　VI. Professional Responsibilities（16% - 20%）

　　A. Ethics and Independence

　　1. Code of Professional Conduct(AICPA)

　　2. Requirements related to issuers,including the PCAOB,the SEC and the Sarbanes-Oxley Act of 2002,Titles II and III,Section 303

　　3. Government Accountability Office(GAO)

　　4. Department of Labor(DOL)

　　5. Code of Ethics for Professional Accountants(IFAC)

　　B. Other Professional Responsibilities

　　1. A firm's system of quality control

　　2. General role,structure,and requirements of the PCAOB(Title I and Title IV of the Sarbanes-Oxley Act of 2002)