갈루아의 반서재

AICPA 시험 각 과목의 주요 내용입니다.

 

 Auditing and Attestation (AUD)

 

 1.Planning the engagement
 2.Internal controls
 3.Obtain and document information
 4.Review engagement and evaluate information
 5.Prepare communications

 

 Business Environment and Concepts (BEC)

 

 1.Business structure
 2.Economic concepts
 3.Financial management
 4.Information technology
 5.Planning and measurement

 

 Financial Accounting and Reporting (FAR)

 

 1.Concepts and standards for financial statements
 2.Typical items in financial statements
 3.Specific types of transactions and events
 4.Accounting and reporting for governmental entities
 5.Accounting and reporting for nongovernmental and

   not-for-profit organizations

 

 Regulation (REG)

 

 1.Ethics and professional responsibility
 2.Business law
 3.Federal tax procedures and accounting issues
 4.Federal taxation of property transactions
 5.Federal taxation - individuals
 6.Federal taxation - entities

  

과목별 출제범위에 대한 상세 내용을 보고 싶으시면 아래 링크를 참고하세요~​

http://www.aicpa.org/BecomeACPA/CPAExam/ExaminationContent/ContentAndSkills