以CPA真题为例谈USCPA考试难度

USCPA考试的难度不如我们想象的那么难，比如我们看下面的一个题目。

Q u e s t i o n C P A - 0 5 8 9 9
The phrase generally accepted accounting principles is an accounting term that:
a. Includes broad guidelines of general application but not detailed practices and procedures.
b. Encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time.
c. Provides a measure of conventions, rules, and procedures governed by the USCPA.
d. Is included in the audit report to indicate that the audit has been conducted in accordance with generally accepted auditing standards (GAAS).
E x p l a n a t i o n
Choice b is correct. The literature pertaining to GAAP changes over time, and therefore generally accepted accounting principles can be said to encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time.
Choice a is incorrect. The literature pertaining to GAAP does provide detailed practices and procedures.
Choice c is incorrect. The phrase generally accepted accounting principles does not provide a measure of conventions, rules, and procedures governed by the USCPA, since the USCPA actually governs a broad area that goes well beyond accounting principles. For example, the USCPA provides Statements on Auditing Standards, which relate to proper performance of a financial statement audit, not to accounting principles.
Choice d is incorrect. Inclusion of the phrase generally accepted accounting principles in the audit report indicates whether the financial statements are presented in accordance with the conventions, rules, and procedures that define accepted accounting practice. Inclusion of this phrase does not indicate whether the audit has been conducted in accordance with generally accepted auditing standards (GAAS).
 
审计AUD科目是USCPA考试中通过率比较低的，从本题难度看，绝非轻松可以应对，但是如果深入了解过Becker USCPA Review第一章相关内容的话，还是比较容易判断针对GAAP的相关解释的，特别是作为单项选择题，我们可以通过排除法首先排除与题意不符的涉及GAAS的选项D，在ABC之中再做判断，相对来说会容易不少。
 
USCPA考试的题目难度，大致与此题相当，想随便看看书通过这个考试很难，不过对于有心人，如果用心听Becker的课程讲解，认真完成相关题目，通过考试又变得不那么困难，至少相比较CICPA中国注册会计师考试来说，这个难度是可控、可预知的，更为关键的是我们知道努力的方向和方法。

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