2016062910262017 USCPA EXAM (2017年美國會計師考試內容)

A Examination (the Exam) is comprised of four sections, each four hours long: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG) .

美國會計師考試總計為四科: : Auditing and Attestation (AUD)審計 , Business Environment and Concepts (BEC)商業環境及概念, Financial Accounting and Reporting (FAR)財務會計報告, and Regulation (REG)法規,共16小時的考試。

以下為各科考試時間及考試型式內容說明:

Section

Section Time

Multiple-Choice Question (MCQ)

Task-Based Simulations(TBSs)

Written Communication

AUD

4 hours

72

8 – 9

BEC

4 hours

62

4 – 5

3

FAR

4 hours

66

8 – 9

REG

4 hours

76

8 – 9

 

 

以下為各科計分比重分析:

The table below presents the scoring weight of multiple choice questions (MCQs), task based simulations (TBSs) and written communication for each Exam section .

SCORE WEIGHTING

Section

Multiple-Choice Question (MCQ)

Task-Based Simulations (TBSs)

Written Communication

AUD

50%

50%

BEC

50%

35%

15%

FAR

50%

50%

REG

50%

50%

 

 

 

 

各科所需考試技巧分析:

The skill levels to be assessed on each section of the Exam are included in the table below .

Section

Remembering and Understanding

Application

Analysis

Evaluation

AUD

30–40%

30–40%

15–25%

5–15%

BEC

15–25%

50–60%*

20–30%

FAR

10–20%

50–60%

25–35%

REG

25–35%

35–45%

25–35%

 

 

各種考試技巧程度分析:

SKILL LEVELS

Evaluation

The examination or assessment of problems, and use of judgment to draw conclusions .

Analysis

The examination and study of the interrelationships of seperate areas in order to identify causes and find evidence to support inferences .

Application

The use or demonstration of knowledge, concepts or techniques .

Remembering and       Understanding

The perception and comprehension of the significance of an area utilizing knowledge gained .

 

    

 

 

 

 

 

 

以上資料謹為提供參考用途,實際考情請詳見AICPA考試官網:

http://www.aicpa.org/BecomeACPA/CPAExam/Pages/CPAExam.aspx

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