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USCPA考試內容和Becker教材章節(jié)劃分
在美國有數(shù)百種USCPA考試的輔導書籍或資料，每種教材依據(jù)考試大綱劃分章節(jié)各不相同。以下是USCPA考試內容和becker教材章節(jié)劃分，感興趣的小伙伴一起來看看吧！
USCPA考試內容：
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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%
Becker教材章節(jié)劃分
F1：Conceptual Framework and Financial Reporting
F2：Financial Reporting and Disclosures
F3：Assets and Realated Topics
F4：Investments，Business Combinations，and Goodwill
F5：Liabilities
F6：Leases，Deriatives，F(xiàn)oreign Currency Accounting，and Income Taxes
F7：Pensions and Equity
F8：EPS，Cash Flows，and NFP Accounting
F9：State and Local Governments：Part 1
F10：State and Local Governments：Part 2
B1：Corporate Governance and Financial Risk Management
B2：Financial Management
B3：Operations Management: Cost Accounting and Performance Management
B4：Operations Management: Planning Techniques
B5：Economic Concepts and Analysis
B6：Process Management and Information Technology
R1：Individual Taxation: Part 1
R2：Individual Taxation: Part 2
R3：Property Taxation
R4：Corporate Taxation
R5：Flow-Through Entity Taxation and Muiti-jurisdictional Tax Issues
R6：Other Entity Taxation, Professional Responsibilities, and Federal TaxProcedures
R7：Business Law: Part 1
R8：Business Law: Part2
A1：Audit Reports
A2：Quality Control, Engagement Acceptance, Planning, and Intermal Control
A3：Risk, Evidence, and Sampling
A4：Performing Further Procedures, Forming Conclusions, and communications
A5：Integrated Audits, Attestation Engagements, Compliance, and Government Audits
A6：Accounting and Review Service Engagements, Interim Reviews, and Ethics and Professional Responsibilities
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