高點考古題天地

　

美國會計師考試命題重點／參考用書一覽表

考試科目

考試重點

參考書籍


Auditing
  1. Plan the engagement, evaluate the prospective client and engagement, decide whether to accept or continue the client and the engagement, and enter into an agreement with the client2.
  2. Obtain and document information to form a basis for conclusions3.
  3. Review the engagement to provide reasonable assurance that objectives are achieved and evaluate information obtained to reach and to document engagement conclusions4.
  4. Prepare communications to satisfy engagement objectives.
 Wiley CPA Examination Review, 2002智勝代理

*. AICPA Statements on Auditing Standards and Interpretations

*. AICPA Statements on Standards for Accounting and Review Services and Interpretations

*. AICPA Statements on Quality Control Standards

*. AICPA Statements on Standards for Attestation Engagements

*. U.S. General Accounting Office Government Auditing Standards

*. AICPA Auditing Procedure Studies

*. AICPA Audit and Accounting Manual

*. AICPA Technology Series


Financial Accounting
  1. Concepts and standards for financial statements2.
  2. Recognition, measurement, valuation, and presentation of typical items in financial statements in conformity with generally accepted accounting principles3.
  3. Recognition, measurement, valuation, and presentation of specific types of transactions and events in financial statements in conformity with generally accepted accounting principles.
 Wiley CPA Examination Review, 2002 智勝代理

*. Financial Accounting Standards Board (FASB) Statements of Financial Accounting Standards and Interpretations, Accounting Principles Board Opinions, and AICPA Accounting Research Bulletins

*. FASB Technical Bulletins

*. AICPA Personal Financial Statements Guide

*. FASB Statements of Financial Accounting Concepts

*. AICPA Statements of Position


Accounting & Reporting
  1. Federal taxation：
    (a). Individuals
    (b) Corporations
    (c) Partnerships
    (d) Estates and Trusts, Exempt Organizations, and prepares' responsibilities.
  2. Accounting for governmental and not-for-profit organizations
  3. Managerial accounting
 Wiley CPA Examination Review, 2002智勝代理

*. Governmental Accounting Standards Board (GASB) Statements, Interpretations, and Technical Bulletins

*. Internal Revenue Code and Income Tax Regulations

*. Internal Revenue Service Circular 230


Business Law & Professional Responsibilities
  1. Professional and legal responsibilities
  2. Business organizations
  3. Contracts
  4. Debtor-creditor relationships
  5. Government regulation of business
  6. Uniform commercial code
  7. Property
 Wiley CPA Examination Review, 2002智勝代理

*. AICPA Code of Professional Conduct

*. AICPA Statements on Auditing Standards dealing explicitly with proficiency, independence, and due care

*. AICPA Statement on Standards for Consulting Services

*. AICPA Statements on Responsibilities in Personal Financial Planning Practice

*. Pronouncements of the Independence Standards Board
　
●美國會計師應考須知：
　http://www.aicpa.org/edu/candinst.htm

●Other information you may check
　http://www.aicpa.org/edu/research.htm
　

考試時間：每年5月、11月（週三、四）
Year
May
November
Year 2002
May 8, May 9
November 6, November 7
Year 2003
May 7, May 8
November 5, November 6
Year 2004
May 5, May 6
November 3, November 4
Year 2005
May 4, May 5
November 2, November 3

考試時間與試題分配：
類科
考試時間
題型分析
Multiple Choice Other Objective Answer Formats Free Response Essay/ Problem
Business Law & Professional Responsibilities
星期三
9:00- Noon
50-60%
20-30%
20-30%
Auditing
星期三
13:30- 18:00
50-60%
20-30%
20-30%
Accounting & Reporting
星期四
8:30- Noon
50-60%
40-50%
---
Financial Accounting
星期四
13:30-18:00
50-60%
20-30%
20-30%

總分的百分之五將計算應試者的寫作能力 (Writing Skills)

AICPA Released Questions form （1996-1997）
(美國會計師試題)

　　



get@mail.get.com.tw
臺北市開封街一段2號8F
02-2311-7787(代表號)

對本站如有任何建議或資料提供，請您與我們聯絡Mail.gif (1199 bytes)

本站所有內容為高點文教機構所有，未經授權，請勿複製或轉載