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據(jù)AICPA協(xié)會(huì)*7消息，2014年起將停止對(duì)舊審計(jì)準(zhǔn)則的考核，使用新的審計(jì)準(zhǔn)則。
從1917年開(kāi)始，美國(guó)會(huì)計(jì)師協(xié)會(huì)(American Institute of Certified Public Accountants, AICPA)則開(kāi)始提供統(tǒng)一會(huì)計(jì)師考試(Uniform CPA Examination)，以作為各州核發(fā)會(huì)計(jì)師執(zhí)照的評(píng)量工具,因此,美國(guó)會(huì)計(jì)師(AICPA)考試可以算是會(huì)計(jì)專(zhuān)業(yè)考試的始祖。
新的審計(jì)準(zhǔn)則，是由AICPA于2012年頒布的澄清版審計(jì)準(zhǔn)則，簡(jiǎn)稱(chēng)AU-Cs。自2012/12/15后生效，并自2013 Q3開(kāi)始適用于AUD考試。在此之前，現(xiàn)在使用的澄清初版，即詳盡版AUs, 在考試中仍然適用。
自2014/1/1開(kāi)始，AICPA將暫停Aus的發(fā)行。 這個(gè)按照正常進(jìn)度操作，在新準(zhǔn)則發(fā)行并使用1年后完全停止。自2014/1/1開(kāi)始，Aus將不再適用AICPA auditing.
原文如下：
The American Institute of CPAs intends to stop testing for knowledge of older auditing standards on its Uniform CPA Examination next year.
The clarified U.S. Auditing Standards, also known as the AU-Cs, issued by the AICPA’s Auditing Standards Board in 2012, are effective for audits of financial statements for periods ending on or after Dec. 15, 2012. These clarified standards became eligible for testing on the Uniform CPA Examination beginning in the third quarter of 2013. At present, the pre-clarified standards, otherwise known as the extant auditing standards, or AUs, remain in effect and are also eligible for testing on the Uniform CPA Examination, according to the AICPA.
On Jan. 1, 2014, the AICPA plans to suspend publication of the extant auditing standards. This follows the normal timeline, where publication is stopped approximately one year after a new standard is issued.
Beginning in the first quarter of 2014, the extant standards will no longer be tested on the AUD section of the CPA Exam. The clarified U.S. Auditing Standards will remain eligible for testing, however.
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
報(bào)考指南：2013年AICPA報(bào)考指南
考前沖刺：AICPA 考試試題 考試輔導(dǎo)
高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程
