很多USCPA考生在復(fù)習(xí)備考中,學(xué)著學(xué)著就會(huì)開(kāi)始鉆牛角尖,容易偏重某一科目的學(xué)習(xí)。這時(shí)候,重新回顧一下考試大綱,對(duì)考試內(nèi)容有一個(gè)整體的了解吧。  Auditing and Attestation (AUD)
  I,Auditing and Attestation:Engagement Acceptance and Understanding the Assignment (12%-16%)
  II,Auditing and Attestation:Understanding the Entity and Its Enviroment (including the internal Control) (16%-20%)
  III,Auditing and Attestation:Performing Audit Procedures and Evaluating Evidence (16%-20%)
  IV,Auditing and Attestation:Evaluating Audit Findings, Commucications, and Reporting (16%-20%)
  V,Accounting and Review Services Engagements (12%-16%)
  VI, Professional Responsibilities (16%-20%)
  Financial Accounting and Reporting (FAR)
  I, Conceptual Framework, Standards, Standard Setting,and Presentation of Financial Statements (17%-23%)
  II, Financial Accounting and Reporting:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27%-33%)
  III, Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures IV, Govenment Accounting and Reporting (8%-12%)
  V, Not-for-Profit (Nongovenmental) Accounting and Reporting (8%-12%)
  Regulation (REG)
  I, Ethics, Professional, and Legal Responsibilities (15%-19%)
  II, Business Law (17%-21%)
  III, Federal Tax Pcocess, Procedures, Accounting, and Planning (11%-15%)
  IV, Federal Taxation of Propetry Transactions (12%-16%)
  V, Federal Taxation of Indiividuals (13%-19%)
  VI, Federal Taxation of Entities (18%-24%)
  Business Environment and Concepts (BEC)
  I, Corparate Governance (16%-20%)
  II, Economic Concepts and Analysis (16%-20%)
  III, Financial Management (19%-23%)
  IV, Information Systems and Communications (15%-19%)
  V, Strategic Planning (10%-14%)
  VI, Operations Management (12%-16%)