cfa auditing attestation course overview

cfa auditing attestation course overview

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时间:2018-02-10

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1、Copyright高才国际教育集团CPAExamReview–CPAExamReview–AAuditing&Attestationuditing&AttestationPartI:CourseOverviewPartI:CourseOverviewCopyright高才国际教育集团GeneralcommentsontheExamPurposeoftheExamVAnalysis:theabilitytoorganize,process,andinterpretdatatoAnalysisdevelopoptionsfordecisionmaking;VJudgment:theabilityt

2、oevaluateoptionsfordecision-makingJudgmentandprovideanappropriateconclusion;VCommunication:theabilitytoeffectivelyelicitand/orexpressCommunicationinformationthroughwrittenororalmeans;VResearch:theabilitytolocateandextractrelevantResearchinformationfromavailableresourcematerials.;VUnderstanding:theab

3、ilitytorecognizeandcomprehendtheUnderstandingmeaningandapplicationofaparticularmatter;CourseOverview2Copyright高才国际教育集团GeneralcommentsontheExamSkillCategoriesContentCommunicationResearchAnalysisJudgmentUnderstandinContentSpecificationgWeightsOutlineareasI.Planningthe22-28%engagementIIInternalcontrols

4、12-18%IIIObtainand32-38%documentinformationIV.Review8-12%engagementandevaluateinformationV.Prepare12-18%communicationSkillsWeights10-20%6-16%12-22%12-22%35-45%CourseOverview3Copyright高才国际教育集团GeneralcommentsontheExam-NondisclosureandComputerizationofExamVTherearefourexamsectionswhichmaybetakenduringa

5、nexamwindow(4windowsinayear),inanydesiredorder.VNocandidatewillbeallowedtositforthesamesectionmorethanonceduringanygiventestingwindow.VAcandidatemustpasstheotherthreesectionsoftheexamwithin18monthsofwhenhepassesthefirstsection.VAuditingandAttestation(4.5hours),FinancialAccounting&Reporting(4hours),R

6、egulation(3hours)andBusinessEnvironment&Concept(2.5hours).VTwobasictypesofquestions:Multiplequestions(65%)andSimulations(casestudy)VAtotalscoresof75isrequiredtopassansectionwithfullscoreof99CourseOverview4Copyright高才国际教育集团GeneralcommentsontheExam-ReviewofthetextbookorganizationandcontentsChapter1Beg

7、inningYourCPAReviewProgramChapter2ExaminationGradingChapter3TheSolutionApproachChapter4TakingtheExaminationChapter5AuditingandAttestationModules(including)1AICPAContentSpecificationOutlinesofmaterialt

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