2014年AICPA考試考官評(píng)分標(biāo)準(zhǔn)

兵家常言“不打無準(zhǔn)備之仗”，對(duì)于會(huì)計(jì)考生而言，每一次考試都是一種“戰(zhàn)爭(zhēng)”，通過與否是評(píng)價(jià)這場(chǎng)戰(zhàn)爭(zhēng)輸贏的的標(biāo)準(zhǔn)，據(jù)此原理，要想通過一門考試，在考試之前我們需要對(duì)它有一個(gè)全面的了解和準(zhǔn)備。

以美國(guó)注冊(cè)會(huì)計(jì)師AICPA為例，在了解了它的考試題型、考點(diǎn)、難點(diǎn)等要素后，我們還需要了解的一個(gè)關(guān)鍵點(diǎn)是，AICPA考試的是如何評(píng)分的，了解這一點(diǎn)我們?cè)诳荚嚧痤}時(shí)才能做到有的放矢。
 

1. Can you compare scores of candidates who are administered Exams with variable difficulty and different questions?

Yes. Scores from the different administrations of the Exam are placed on a standard scale so they can be compared to each other. This process accounts for any differences in difficulty among the versions. All total scores are reported on the CPA Examination 0 to 99 scale (note that scores administered after the implementation of CBT-e (January 1, 2011) are not comparable with scores from prior administrations). The use of a standard reporting scale is common practice in the testing industry. You may be familiar, for example, with the 200 to 800 SAT scale or the 1 to 36 ACT scale.
 

2. Are some administrations of the Exam more difficult than others?

There may be minor differences among different administrations; however these differences are accounted for during scoring. Since we use different questions for different administrations to enhance the security of the Exam, we create multiple forms of the Exam. Each form is comparable but not identical. Great care is taken to match the forms in terms of content and item difficulty. Remember, you may be given questions of varying difficulty depending on your performance (see The Structure of the CPA Examination section, above). The difficulties of the questions are accounted for during scoring. Therefore, it does not mean that it is easier to get a higher score simply because you receive easier questions.
 

3. When are easier or more difficult questions given?

Candidates take three multiple-choice testlets. A testlet is a group of multiple-choice questions. The first testlet is always a medium testlet. If you perform well on the first testlet, you will get a more difficult second testlet while those who do not perform well on the first testlet will receive a second medium difficulty testlet. Similarly, the third testlet can be a medium or a difficult and assignment of the third testlet is based upon your performance on the first two testlets. This testing process is called Multi-Stage Testing (MST) or Computer Assisted Sequential Testing (CAST). Please note that the task-based simulations are not chosen based on your performance on the multiple-choice testlets. They are pre-assigned. The following diagram shows how it works. If you have more questions about Multi-Stage Testing please see FAQ #9.
 

 

4. Can I compute my score from the number of questions I answered correctly?

No. The total reported score is a scaled value that takes into account both the response to and the statistical characteristics of each question administered. If you have more questions about the statistical characteristics see FAQ #14.
 

5. In college some of my professors gave tests that had questions that were worth one point and others that were worth two points. If one student got five of the one-point questions right, he got five points. If another student answered five two-point questions right, he got 10 points. Is that what you're doing?

Conceptually, yes. But the professor assigned the weights based on judgment. In the CPA Exam, the weights are determined from candidate response data using Item Response Theory (IRT).
 

6. How do you score the written communications responses?

Most responses are scored by a computer grading program, which is calibrated using human scorers. In some cases, responses are scored by a network of human graders (all CPAs). If your score is close to the passing score, your written responses will be automatically re-graded by human graders. When there is more than one grader for a response, the average of the scores is used as the final grade.

(The following FAQ’s offer more detail about the exam. Read on if you would like to gain a better understanding of the scoring process.)
 

7. Can I pass the BEC section just by doing well on the multiple-choice questions?

Yes. However, it would be very difficult to do so as you would have to perform exceedingly well. It is advisable to be prepared for both the multiple-choice and the written communication questions.
 

8. Can I pass the AUD, FAR, or REG sections just by doing well on the multiple-choice questions?

No. The portion contribution from task-based simulations in those sections is too large. You would need to get some of the TBS questions correct in order to pass.
 

9. Is Multi-Stage Testing fair? Why are you using it?

Yes, it is fair. Since the characteristics of the test questions are taken into account in the scoring, there is no advantage or disadvantage to being assigned testlets of different difficulty. We use Multi-Stage Testing because the test questions are matched to proficiency levels, and therefore fewer questions are needed to obtain accurate estimates of proficiency.

10. How do you decide which questions are difficult and which are medium?

The difficulty levels of the test questions (and other statistics that are used to describe each test question) are determined through statistical analysis of candidate responses. At the question level, difficulty is not quantified as a category (e.g. moderate or difficult), but as a numeric value along a scale. Testlets are classified as either medium or difficult based on the average difficulty of the questions within that testlet.

關(guān)注高頓網(wǎng)校微信，*9時(shí)間獲取AICPA考試時(shí)間提醒，體驗(yàn)全新備考方式