AICPA 시험과목 - 과목별 주요 내용

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

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

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