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美國(guó)注冊(cè)會(huì)計(jì)師4門課的中文名稱是什么？
美國(guó)注冊(cè)會(huì)計(jì)師4門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門課的中文名稱嗎？如果還未了解沒關(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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