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The Auditing and Attestation section is the longest and the most subjective exam section. It requires candidates both possess a great deal of conceptual knowledge and apply that knowledge to a wide variety of client situations.
When you are sitting for the exam, fight the urge to rush through this exam. Pace yourself and use at least fifty minutes for each of the five testlets. Take at least five-minute break between testlets three and four. Use the full amount of time to read those multiple-choice questions. Many of the questions are very thought provoking. The AUDIT exam tests real-world experience. If at all possible, postpone taking AUDIT exam until you gain some real public accounting or corporate finance experience. It will quite helpful. If you do not have any experience, you still can pass it if a little more works is taken.
ⅠTRICKY MUTIPLE-CHOICE
The AUDIT multiple-choice questions are the most difficult of all four sections. Remember that read and practice with current –no older than six months—material. Don’t choose the first answer you see but to carefully consider all answers possibilities and stances described. It’s one of the major key to being successful on the AUDIT exam. The next key is to deal with the AUDIT simulations.
ⅡAUDIT SIMULATIONS
Working the AICPA sample exam at http://www.cpa-exam.org/ is essential to candidate success. A single simulation sample provides a rich experience for candidates to see that it is easy to search the table of contents. Most of the AUDIT simulation work tabs provide answer choices. Before selecting a choice, read the company profile information and study the selected financial information. Based on the specific information, your answer will vary. Begin by opening each work tab to note what it is the examiners want you to do. Then read the content of the information tabs. This technique will save you time.
ⅢAUDIT—THE COMMUNICATIONS TAB
Avoid the use of bullet points, abbreviations, and lists. Use full sentences. Avoid the use of jargon by clearly explaining any phrases. Content is not the important factor here-staying on topic and writing well is.
ⅣTHE RESEARCH TAB
Save the research section of the simulation testlet for last. Don’t risk missing double-digit points by working overtime to solve a research question. The AICPA offers a free software tool for candidates with NTS to practice the AUDIT research. See http://www.cpa-exam.org/ for ordering information.
GoPro advice: Don’t get bogged down by trying to memorize all of the audit reports. Simply read these reports for a basic understanding of the presentation. Then practice the multiple-choice questions to test whether you can apply what you have learned. Allow more time to prepare for AUDIT than to prepare for REG or BEC.
2020年美国CPA考哪些科目?:2020年美国CPA考哪些科目?2020年美国CPA考试科目有:FAR财务会计与报告,AUD审计与鉴证,REG法规,BEC商业环境与理论。共有3种考试题型:分别是选择题,案例分析题,写作题。不同科目题型分配不同,FAR,AUD,REG都是有50%的选择题和50%的案例分析题组成,另外BEC还有个写作题,其BEC题型是由50%的选择+35%的案例分析+15%的写作题组成。
2020年AICPA考试多少分合格?:2020年AICPA考试多少分合格?美国注册会计师一共有4门科目,分别是财务会计与报告FAR,商业环境与理论BEC,法律法规REG,审计与鉴证AUD,成绩合格分数线均为75分,单科满分为99分。AICPA已经通过的考试科目单科成绩有效期是18个月,考生必须在通过一门科目后的18个月内考过剩余科目,否则已通过考试成绩也会被作废。
2020年AICPA考试学历认证要准备什么?:2020年AICPA考试学历认证要准备什么?2020年AICPA考试学历认证需要准备材料如下:1.中文毕业证书、学位证书、成绩单原件(或者加盖学校红章的复印件);2. 中文毕业证书、学位证书、成绩单原件相对应的敲章英文翻译件;所在学校不能提供英文翻译原件,须提供由公证部门依据中文原件所做的英文公证书。3. 自主选择提供的曾经参加的其它国际会计资格考试证书或成绩单,ACCA;
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