AICPA新考綱內(nèi)容權(quán)重

　　Auditing and Attestation (AUD)

　　I, Auditing and Attestation: Engagement Acceptance and Understanding the Assignment (12%-16%)

　　II, Auditing and Attestation: Understanding the Entity and Its Enviroment (including the internal Control) (16%-20%)

　　III, Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence (16%-20%)

　　IV, Auditing and Attestation: Evaluating Audit Findings, Commucications, and Reporting (16%-20%)

　　V, Accounting and Review Services Engagements (12%-16%)

　　VI, Professional Responsibilities (16%-20%)

　　Financial Accounting and Reporting (FAR)

　　I, Conceptual Framework, Standards, Standard Setting,and Presentation of Financial Statements (17%-23%)

　　II, Financial Accounting and Reporting:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27%-33%)

　　III, Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures

　　IV, Govenment Accounting and Reporting (8%-12%)

　　V, Not-for-Profit (Nongovenmental) Accounting and Reporting (8%-12%)

　　Regulation (REG)

　　I, Ethics, Professional, and Legal Responsibilities (15%-19%)

　　II, Business Law (17%-21%)

　　III, Federal Tax Pcocess, Procedures, Accounting, and Planning (11%-15%)

　　IV, Federal Taxation of Propetry Transactions (12%-16%)

　　V, Federal Taxation of Indiividuals (13%-19%)

　　VI, Federal Taxation of Entities (18%-24%)

　　Business Environment and Concepts (BEC)

　　I, Corparate Governance (16%-20%)

　　II, Economic Concepts and Analysis (16%-20%)

　　III, Financial Management (19%-23%)

　　IV, Information Systems and Communications (15%-19%)

　　V, Strategic Planning (10%-14%)

　　VI, Operations Management (12%-16%)