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美國CPA考試科目：審計與鑒證
Auditing & Attestation 審計與鑒證
考試形式：單項選擇題組（占60％）和模擬案例題組（占40％）
考試時間： 4小時
知識點比重：
1) Engagement Acceptance and Understanding the Assignment (12% - 16%)
2) Understanding the Entity and Its Environment (including Internal Control) (16% - 20%)
3) Performing Audit Procedures and Evaluating Evidence (16% - 20%)
4) Evaluating Audit Findings, Communications, and Reporting (16% - 20%)
5) Accounting and Review Services Engagements (12% - 16%)
6) Professional Responsibilities (16% - 20%)
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