來源:高頓網校 發布時間:2019-08-08 10:29 責編:wangminghao

  時光如梭,冷風過境才恍然想起11月也即將結束。當然,這也意味著2015年的USCPA考試也即將落下帷幕。廣大USCPA考生們,今年的考試中,是否達到了自己的預期目標,有沒有為自己的備考畫下圓滿的句號?馬上要迎來2016年考試的考生們,是否已經進入到緊鑼密鼓的復習階段?
 
  目前,AICPA協會也公布了2016年USCPA考試大綱和一些考綱變化,對此,高頓網校USCPA小編我為大家做了一些翻譯和解析,考生們在備考中要注意這些變化的內容,很可能就是重要考點哦。
 
  一、考試大綱:
 
  AUD:
 
  I. Auditing and Attestation: Engagement Acceptance and Understanding the Assignment (12% - 16%)
 
  II. Auditing and Attestation: Understanding the Entity and Its Environment (including Internal Control) (16% - 20%)
 
  III. Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence (16% - 20%)
 
  IV. Auditing and Attestation: Evaluating Audit Findings, Communications, and Reporting (16% - 20%)
 
  V. Accounting and Review Services Engagements (12% - 16%)
 
  VI. Professional Responsibilities (16% - 20%)

   審計與鑒證部分對以下職業標準的理解進行測試:美國頒布的審計標準(與“上市公司”相關),“非上市公司”,政府機關,非營利組織和員工福利計劃,鑒證和認證相關業務,以及會計和審查業務標準。知識點比較多,且考察得也比較散,考生們需要熟悉各個知識點。
 
  FAR
 
  I. Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements (17% - 23%)
 
  II. Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)
 
  III. Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)
 
  IV. Governmental Accounting and Reporting (8% - 12%)
 
  V. Not-for-Profit (Nongovernmental) Accounting and Reporting (8% - 12%)

  財務審計與報告對企業,非營利組織及政府部門的財務報告框架的理解和認知進行測試。財務報告框架在參考文獻中涉及的由財務會計準則委員會,國際會計準則委員會,美國債券交易委員會,政府會計準則委員會頒布的會計準則。主要考察報表相關。

 
 
  REG
 
  I. Ethics, Professional, and Legal Responsibilities (15% -19%)
 
  II. Business Law (17% - 21%)
 
  III. Federal Tax Process, Procedures, Accounting, and Planning (11% - 15%)
 
  IV. Federal Taxation of Property Transactions (12% - 16%)
 
  V. Federal Taxation of Individuals (13% - 19%)
 
  VI. Federal Taxation of Entities (18% - 24%)

        REG考察的是一些法律法規,其中比較重要的部分就是美國稅法了,美國稅法和中國的有所不同,考生們一定要區分開。
 
  BEC
 
  I. Corporate Governance (16% - 20%)
 
  II. Economic Concepts and Analysis (16% - 20%)
 
  III. Financial Management (19% - 23%)
 
  IV. Information Systems and Communications (15% - 19%)
 
  V. Strategic Planning (10% - 14%)
 
  VI. Operations Management (12% - 16%)

  此科目對大致的商業環境與概念的理解進行測試。相關主題包括企業管理知識,與理解全球經濟環境及其對企業商業策略的影響密切相關的經濟概念。財務風險管理,財務管理過程,信息系統與交流與運營管理。要注意寫作的部分,抓住關鍵詞。
 
  目前考試大綱和各部分知識點所占比例還未有太大變化,和2015年類似。考綱中Reference的部分,考生們需要注意,不要認為是附在后面就不重要了。很多試題也是在這部分的考點中出的。
 
  二、考試各部分占比:

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% 

  由于2017年USCPA考試改革,據AICPA協會的消息,SIM題型所占比重將有所增加。從2016年的考綱中我們也能夠看出有相應的趨勢。考生們在備考中更要注意知識點的理解與靈活應用,不要死記硬背。
 
  三、USCPA考綱變化
 
        AUD

Reference (Area, Group, Topic) Description of Change
V.B.6
- Change “generally accepted accounting principles (GAAP) or other comprehensive basis of accounting (OCBOA)” to “the applicable financial reporting framework.”  
- V.B.6 should read, “Consider departures from the applicable financial reporting framework.”
References Change “Office of Management and Budget (OMB) Circular A-133” to “Office of Management and Budget (OMB) Audit Requirements for Federal Awards (2 CFR 200).”
 
      AUD改動不大,只改動了以上幾個個小知識點。

        FAR
Reference (Area, Group, Topic) Description of Change
III.H.0
Removed “Extraordinary and Unusual Items” and replaced it with “Going Concern”
Note: Unusual items will continue to be eligible for testing under I.C.2, “Income
statement / Statement of profit or loss”

  FAR中,移除了Extraordinary and Unusual Items,并用Going Concern代替了它。

        REG
Reference (Area, Group, Topic) Description of Change
III.G.1 Add Topic – “General concepts of state and local tax (non-state specific – for example – nexus and apportionment)”
III.G.2 Add Topic – “U.S. taxation of multinational transactions”
 
  REG則新加入了兩個topic。
 
  BEC: No changes

  綜合來看,2016年USCPA考試內容與2015年相比,變化不大,考生們趕緊抓住這最后機會,坐上改革前的末班車,順利通過考試!
 
  ▎本文作者Lynn,來源高頓網校AICPA。更多內容請關注微信號“高頓AICPA”(gaodunaicpa),讓我們一起學習AICPA,了解美國文化,獲取*7信息。原創文章,歡迎分享,若需引用或轉載請保留此處信息。

 

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