AICPA考试科目：审计与鉴证
2014-02-03 11:48:23   来源：中华财会网   

AICPA考试科目：审计与鉴证

Auditing & Attestation 审计与鉴证

　　考试形式：单项选择题组（占60％）和模拟案例题组（占40％）

　　考试时间： 4小时

　　知识点比重：

　　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%)