å个èè¯ç§ç®å
容为审计åç¾è¯(Auditing & Attestation, AUD)ãåä¸ç¯å¢åç论(Business Environment & Concepts, BEC)ãè´¢å¡ä¼è®¡åæ¥å(Financial Accounting & Reporting, FAR)ãæ³è§(Regulation, REG)ã
1ãç¾å½çº½çº¦å·ä»1896 å¹´å¼å§ï¼ä¾¿ä»¥èè¯çæ¹å¼æ¥æµè¯ä¼è®¡å¸(USCPA)çèµæ ¼ãéç社ä¼çä¸ä¸éæ±ï¼è¶æ¥è¶å¤çå·ç«æ³è¦æ±ä»¥éè¿èè¯çæ¹å¼åå¾ä¼è®¡å¸èµæ ¼ãä» 1917 å¹´å¼å§ï¼ç¾å½ä¼è®¡å¸åä¼(American Institute of Certified Public Accountants, AICPA)åå¼å§æä¾ç»ä¸ä¼è®¡å¸èè¯(Uniform CPA Examination)ï¼ä»¥ä½ä¸ºåå·æ ¸åä¼è®¡å¸æ§ç
§çè¯éå·¥å
·ãç´å°1960 年代ï¼å
¨ç¾åè¾åºåè¦æ±éè¿ç±AICPA ç»ä¸åºé¢åè¯åçä¼è®¡å¸èè¯ä»¥æ为ä¼è®¡å¸ãå
¨ç¾è®¡æè¶
è¿40 ä¸äººåå¾USCPA èµæ ¼èæ
ä»»æ§ä¸ä¼è®¡å¸æå¨äº§ä¸çæå¡ãUSCPA èè¯ä¾¿æ¯ç»ç±AICPA æå±çèè¯å§åä¼(BOE)è´è´£USCPA èè¯ç»ä¸åºé¢åè¯åï¼èåå·ä¼è®¡å¸å§åä¼(å
æ¬å¥ä¼¦æ¯äºç¹åºãå
³å²ãæ³¢å¤é»åãç¾å½ç»´äº¬å²)å使ç¨è¯¥èè¯ä¸ºä¸»è¦è¯éä¼è®¡å¸èè¯åºèè
çä¸ä¸éä»»æ§ã
2ãUSCPA èè¯ä¸»è¦å¨è¯é´åºè¯è
çä¸ä¸è½ååéä»»æ§æ¥æ§è¡ä¼è®¡ä¸ä¸ï¼å æ¤èè¯å
容åèå´é常广æ³ï¼å
æ¬ä¸è¬ä¼è®¡ååã管çåææ¬ä¼è®¡ãæ¿åºä¼è®¡ã审计ååãåäºæ³åèé¦æå¾ç¨ååçäºè§£ååºç¨çã为äºè®©æ°ä¼è®¡å¸èè¯è¾¾å°æ´åç¡®å°åæ ä¸ç对æ°è¿(entry-level)ä¼è®¡å¸çè½åéæ±ï¼èè¯å§åä¼(BOE)ç¹å«é对å¦æ¯åä¼è®¡ä¸ä¸äººå£«è¿è¡å¤§è§æ¨¡ç访è°åè°æ¥ï¼ä»¥å³å®æ°ä¼è®¡å¸èè¯çå
容ãæ ¹æ®ç 究åç°ï¼ä¼è®¡å¸é¤äºéæ±ä¸ä¸ææ¯çç¥è¯ä»¥å¤ï¼ä¹åæ¶åºå
·å¤(1) æ²éè½åã(2)ç解è½åã(3)ç 究è½åã(4)ç»ç»ååæä¿¡æ¯è½å ã(5)å³çå¤æè½åã
温馨提示:答案为网友推荐,仅供参考