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USCPA各科考試知識點【精華】
2019年USCPA考試共有四門考試科目：財務會計與報告（FAR）、審計與鑒證（AUD）、法規（REG）、商業環境（BEC）；三種考試題型：選擇題、案例分析題、寫作題。小編為大家準備了各科知識點，快快收藏！
Financial Accounting & Reporting
>> Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements
>> Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
>> Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
>> Governmental Accounting and Reporting
>> Not-for-Profit (Nongovernmental) Accounting and Reporting ??在線咨詢更多>>
Auditing & Attestation
>> Engagement Acceptance and Understanding the Assignment
>> Understanding the Entity and Its Environment (including Internal Control)
>> Performing Audit Procedures and Evaluating Evidence
>> Evaluating Audit Findings, Communications, and Reporting
>> Accounting and Review Services Engagements
>> Professional Responsibilities ??在線咨詢更多>>
Business Environment and Concepts
>> Corporate Governance
>> Economic Concepts and Analysis
>> Financial Management
>> Information Systems and Communications
>> Strategic Planning
>> Operations Management ??在線咨詢更多>>
Regulation
>> Ethics, Professional, and Legal Responsibilities
>> Business Law
>> Federal Tax Process, Procedures, Accounting, and Planning
>> Federal Taxation of Property Transactions
>> Federal Taxation of Individuals
>> Federal Taxation of Entities
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