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?2021年AICPA考試題型都有什么？
2021年AICPA考試題型都有什么嗎？準(zhǔn)備報(bào)考2021年AICPA考試的小伙伴知道AICPA考試題型嗎？2021年AICPA考試題型，就讓小編為大家介紹下吧！
AICPA考試科目
FAR（財(cái)務(wù)會(huì)計(jì)與報(bào)告）：基礎(chǔ)性科目，能夠有效地促進(jìn)其他科目的學(xué)習(xí)。
AUD（審計(jì)）：理解性科目，較難。
REG（稅法）：記憶理解計(jì)算性科目，知識(shí)點(diǎn)比較細(xì)碎，難度僅次于FAR。
BEC（商業(yè)環(huán)境）：計(jì)算理解性科目。
AICPA考試題型
AICPA考試大綱
一.Auditing and Attestation (AUD)
I. Ethics, Professional Responsibilities and General Principles 15-25%
II. Assessing Risk and Developing a Planned Response 25-35%
III. Performing Further Procedures and Obtaining Evidence 30-40%
IV. Forming Conclusions and Reporting 10-20%
二.Business Environment and Concepts (BEC)
I. Enterprse Risk Management,Internal Controls and Business Processes 20-30%
II. Economic 15-25%
III. Financial Management 10-20%
IV. Information Technology 15-25%
V. Operations Management 15-25%
三.Financial Accounting and Reporting (FAR)
I. Conceptual Framework, Standard-Setting and Financial Reporting 25-35%
II. Select Financial Statement Accounts 30-40%
III. Select Transactions 20-30%
IV. State and Local Governments 5-15%
四.Regulation (REG)
I. Ethics, Professional Responsibilities and Federal Tax Procedures 10-20%
II. Business Law 10-20%
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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