USCPA考试如何检测考生的IFRS和ISA知识

According to the USCPA,IFRS and IAS will be tested in three of the four sections on the 2011 CPA exam-Audit (AUD),Financial(FAR),and Business(BEC).

In FAR,candidates sitting for the exam should be expected to identify and understand the differences between financial statements prepared under US GAAP and under IFRS.Additionally,first-time adoption of IFRS related to financial reporting,presentation and disclosures in general-purpose financial statements will be tested.

In AUD,candidates should be expected to demonstrate knowledge and awareness of the following;

•International Auditing&Assurance Board(IAASB)-role in establishing International Standards on Auditing(ISAs)

•Differences between ISAs and US Auditing Standards

•International Ethics Standards Board for Accountants(IESBA)-role in establishing International Federation of Accountants(IFAC)Code of Ethics for Professional Accountants.

•Related independence requirements when auditing a U.S.company that supports an audit report based on auditing standards of another country,or ISAs

In BEC,candidates should be expected to demonstrate an understanding of globalization on the business environment as well as be able to explain the underlying economic substance of transactions and their accounting implications. Note that IFRS will only be tested in the written communication section in BEC.

焦点推荐

大学生CPA学习专区 ACCA课程免费体验 CFA网络课程招生专题 注册会计师学习课程 ACCA网络课程招生专题