Financial Accounting & Reporting
Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)
Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)
Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)
Governmental Accounting and Reporting(8% - 12%)
Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
Auditing & Attestation
Engagement Acceptance and Understanding the Assignment(12% - 16%)
Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
Performing Audit Procedures and Evaluating Evidence(16% - 20%)
Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
Accounting and Review Services Engagements(12% - 16%)
Professional Responsibilities(16% - 20%)
Business Environment and Concepts
Corporate Governance(16% - 20%)
Economic Concepts and Analysis(16% - 20%)
Financial Management(19% - 23%)
Information Systems and Communications(15% - 19%)
Strategic Planning(10% – 14%)
Operations Management(12% - 16%)
Regulation
Ethics, Professional, and Legal Responsibilities(15% -19%)
Business Law(17% - 21%)
Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)
Federal Taxation of Property Transactions(12% - 16%)
Federal Taxation of Individuals(13% - 19%)
Federal Taxation of Entities(18% - 24%)
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已經(jīng)報(bào)名2013年AICPA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行!另外,高頓網(wǎng)校2013年AICPA考試輔導(dǎo)高清課程已經(jīng)開通,通過針對(duì)性地講解、訓(xùn)練、答疑、??迹瑢?duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo),可以幫助考生全面提升備考效果。 報(bào)考指南:
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