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更新日期：2018-04-26
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CPA AUD Flash Cards
The exam has been reduced in time to a fourteen-hour exam, and the sections have been reorganized as follows:
Auditing and Attestation (4.0 hours): (AUD) – This section covers knowledge of planning the engagement, internal controls, obtaining and documenting information, reviewing engagements and evaluating information and preparing communications.
Financial Accounting and Reporting (4.0 hours): (FAR) – This section covers knowledge of concepts and standards for financial statements, typical items in financial statements, specific types of transactions and events, accounting and reporting for governmental agencies, and accounting and reporting for non-governmental and not-for-profit organizations.
Regulation (3.0 hours): (REG) – This section covers knowledge of ethics and professional responsibility, business law, Federal tax procedures and accounting issues, Federal taxation of property transactions, Federal taxation – individuals, and Federal taxation – entities.
Business Environment and Concepts (3.0 hours): (BEC) – This section covers knowledge of business structures, economic concepts, financial management, information technology, and planning and measurement.
Auditing and attestation section covers:
12-16% engagement acceptance and planning
16-20% entity and internal control
16-20% procedures and evidence
16-20% reports
12-16% accounting and review services
16-20% professional responsibilities
Disclaimer:
This application is just an excellent tool for self-study and exam preparation. It's not affiliated with or endorsed by any testing organisation, certificate, test name or trademark.
