美國注冊會計師美國cpa考試各科知識點比重

　　Financial Accounting & Reporting

　　>> Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)

　　>> Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)

　　>> Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)

　　>> Governmental Accounting and Reporting(8% - 12%)

　　>> Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)

　　Auditing & Attestation

　　>> Engagement Acceptance and Understanding the Assignment(12% - 16%)

　　>> Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)

　　>> Performing Audit Procedures and Evaluating Evidence(16% - 20%)

　　>> Evaluating Audit Findings, Communications, and Reporting(16% - 20%)

　　>> Accounting and Review Services Engagements(12% - 16%)

　　>> Professional Responsibilities(16% - 20%)

　　Business Environment and Concepts

　　>> Corporate Governance(16% - 20%)

　　>> Economic Concepts and Analysis(16% - 20%)

　　>> Financial Management(19% - 23%)

　　>> Information Systems and Communications(15% - 19%)

　　>> Strategic Planning(10% – 14%)

　　>> Operations Management(12% - 16%)

　　Regulation

　　>> Ethics, Professional, and Legal Responsibilities(15% -19%)

　　>> Business Law(17% - 21%)

　　>> Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)

　　>> Federal Taxation of Property Transactions(12% - 16%)

　　>> Federal Taxation of Individuals(13% - 19%)

　　>> Federal Taxation of Entities(18% - 24%)

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