考試科目

考試重點

參考書籍

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.

*. 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

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.

*. 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

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

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

*. Internal Revenue Code and Income Tax Regulations

*. Internal Revenue Service Circular 230

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

*. 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