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備考信息
2014年美國CPA AUD考試內容及所占分值比例（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)
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