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USCPA各科考试知识点【精华】

普通 来源:正保会计网校 2019-09-10

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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