各位小伙伴请注意！你了解美国CPA考试吗？你知道美国CPA考试大纲吗？为了帮助大家了解更多关于美国CPA考试的信息。帮考网为大家带来了以下内容，一起来看看吧！

考试大纲：

AUD：

I. Auditing and Attestation: Engagement Acceptance and Understanding the Assignment (12% - 16%)

II. Auditing and Attestation: Understanding the Entity and Its Environment (including Internal Control) (16% - 20%)

III. Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence (16% - 20%)

IV. Auditing and Attestation: Evaluating Audit Findings, Communications, and Reporting (16% - 20%)

V. Accounting and Review Services Engagements (12% - 16%)

VI. Professional Responsibilities (16% - 20%)

审计与鉴证部分对以下职业标准的理解进行测试：美国颁布的审计标准（与“上市公司”相关），“非上市公司”，政府机关，非营利组织和员工福利计划，鉴证和认证相关业务，以及会计和审查业务标准。知识点比较多，且考察得也比较散，考生们需要熟悉各个知识点。

FAR

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

II. Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)

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

IV. Governmental Accounting and Reporting (8% - 12%)

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

财务审计与报告对企业，非营利组织及政府部门的财务报告框架的理解和认知进行测试。财务报告框架在参考文献中涉及的有财务会计准则委员会，国际会计准则委员会，美国债券交易委员会，政府会计准则委员会颁布的会计准则。主要考察报表相关内容。

REG

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

II. Business Law (17% - 21%)

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

IV. Federal Taxation of Property Transactions (12% - 16%)

V. Federal Taxation of Individuals (13% - 19%)

VI. Federal Taxation of Entities (18% - 24%)

REG考察的是一些法律法规，其中比较重要的部分就是美国税法了，美国税法和中国的有所不同，考生们一定要区分开。

BEC

I. Corporate Governance (16% - 20%)

II. Economic Concepts and Analysis (16% - 20%)

III. Financial Management (19% - 23%)

 IV. Information Systems and Communications (15% - 19%)

V. Strategic Planning (10% - 14%)

VI. Operations Management (12% - 16%)

此科目对大致的商业环境与概念的理解进行测试。相关主题包括企业管理知识，与理解全球经济环境及其对企业商业策略的影响密切相关的经济概念。财务风险管理，财务管理过程，信息系统与交流与运营管理。要注意写作的部分，抓住关键词。

目前考试大纲和各部分知识点所占比例还未有太大变化，考纲中Reference的部分，考生们需要注意，不要认为是附在后面的内容就不重要了，很多试题也出自这部分的考点。

以上就是今天分享的全部内容了，各位小伙伴根据自己的情况进行查阅，希望本文对各位有所帮助，预祝各位取得满意的成绩，如需了解更多相关内容，请关注帮考网！