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AICPA Exam: Content Specification Outline by Area

By July 11, 2014AICPA 시험정보

AICPA 시험에  포함되는 과목의 outline 입니다.

기본적인 내용과 과목이니 공부하실 때 참고하시기 바랍니다.


Content Specification Outline by Area


• Engagement Acceptance and Understanding the Assignment

• Understanding the Entity and Its Environment (including Internal Control)

• Performing Audit Procedures and Evaluating Evidence

• Evaluating Audit Findings, Communications and Reporting

• Accounting and Review Services Engagements

• Professional Responsibilities


• Conceptual Framework, Standards, Standard  Setting and Presentation of Financial Statements

• Financial Statement Accounts

• Specific Transactions, Events and Disclosures

• Governmental Accounting and Reporting

• Not-for-Profit Accounting and Reporting


• Ethics, Professional and Legal Responsibilities

• Business Law

• Federal Tax Process, Procedures

• Accounting and Planning

• Federal Taxation of Property Transactions

• Federal Taxation of Individuals

• Federal Taxation of Entities


• Corporate Governance

• Economic Concepts and Analysis

• Financial Management

• Information Systems and Communications

• Strategic Planning

• Operations Management

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