美國(guó)注冊(cè)會(huì)計(jì)師4門(mén)課的中文名稱是什么？

美國(guó)注冊(cè)會(huì)計(jì)師4門(mén)課的中文名稱是什么？朋友們知道美國(guó)注冊(cè)會(huì)計(jì)師4門(mén)課的中文名稱嗎？如果還未了解沒(méi)關(guān)系，來(lái)看看小編整理的信息。

2020美國(guó)cpa考試科目

Auditing and Attestation (AUD)：審計(jì)與鑒證

Business Environment and Concepts (BEC)：商業(yè)環(huán)境與理論

Financial Accounting and Reporting (FAR)：財(cái)務(wù)會(huì)計(jì)與報(bào)告

Regulation (REG)：法規(guī)

每科考試內(nèi)容：

一.Auditing and Attestation (AUD)

I. Ethics, Professional Responsibilities and General Principles15-25%

II. Assessing Risk and Developing a Planned Response 20-30%

III. Performing Further Procedures and Obtaining Evidence30-40%

IV. Forming Conclusions and Reporting15-25%

二.Business Environment and Concepts (BEC)

I. Corporate Governance17-27%

II. Economic Concepts and Analysis17-27%

III. Financial Management11-21%

IV. Information Technology15-25%

V. Operations Management15-25%

三.Financial Accounting and Reporting (FAR)

I. Conceptual Framework, Standard-Setting and Financial Reporting25-35%

II. Select Financial Statement Accounts 30-40%

III. Select Transactions20-30%

IV. State and Local Governments5-15%

四.Regulation (REG)

I. Ethics, Professional Responsibilities and Federal Tax Procedures10-20%

II. Business Law10-20%

III. Federal Taxation of Property Transactions 12-22%

IV. Federal Taxation of Individuals 15-25%

V. Federal Taxation of Entities 28-38%

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