AICPA 시험에 포함되는 과목의 outline 입니다.
기본적인 내용과 과목이니 공부하실 때 참고하시기 바랍니다.
Content Specification Outline by Area
AUD
• 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
FAR
• 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
REG
• 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
BEC
• Corporate Governance
• Economic Concepts and Analysis
• Financial Management
• Information Systems and Communications
• Strategic Planning
• Operations Management