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Preparation Guide for Certified Public Accountant (CPA) Exam
Introduction
For practitioners aspiring to become CPAs, the Standardized Certified Public Accountant test is a credentialing exam. The CPA exam tests are graded and governed by the American Institute of Certified Public Accountants (AICPA) and by the National Association of State Accountancy Boards (NASBA).
The American Institute of Certified Public Accountants (AICPA) is the United States' national professional association of Certified Public Accountants (CPAs), with more than 418,000 members in business and industry, public practice, government, education, student affiliates, and foreign associates in 143 countries. Established in 1887, the association sets ethical guidelines for audits of private businesses, non-profit organizations, federal, state, and local governments for the profession and U.S. auditing standards. It also establishes the Standardized CPA Test and rates it. The AICPA has offices in New York City; Durham, NC; Washington DC; and Ewing, NJ.
This exam guide is intended to get you to know about the exam details and help you to prepare for the Certified Public Accountant (CPA) Exam successfully. This guide includes information on the certification test target audience, recommended preparation and documentation, and a full list of exam targets, all to help you obtain a passing grade. To increase your chances of passing the test, AICPA strongly recommends a mix of on-the-job experience, a study of CPA exam dumps, course attendance, and self-study.
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Through the above introduction, I believe you have a deeper understanding of our products, and we must also trust our AA learning quiz. Our products can provide you with the high efficiency and high quality you need. Selecting our study materials is your rightful assistant with internationally recognized CPA certification. What are you waiting for? Quickly use our study materials.
| Section | Objectives |
|---|---|
| Topic 1: Planning and Risk Assessment | - Assessing audit risks - Obtaining and accepting audit engagements - Understanding the entity and its environment - Audit planning and documentation |
| Topic 2: Audit Framework and Regulation | - Professional ethics - Corporate governance - External audit and regulatory environment - Concept of audit and other assurance engagements |
| Topic 3: Employability and Technology Skills | - Use of computer technology in the exam and workplace - Presentation of information and responses |
| Topic 4: Audit Evidence | - Financial statement assertions and audit evidence - Audit procedures and sampling - Audit of specific items - Work of others (experts, internal auditors) |
| Topic 5: Internal Control | - Tests of control - Internal audit role - Internal control systems - Evaluation of control systems |
| Topic 6: Review and Reporting | - Written representations - Subsequent events - Audit finalisation and auditor's report - Going concern evaluation |
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