全球最HOT的國際專業會計證照_美國會計師

---------------------------------------------Clarified U.S. Auditing
Standards

老師的話: 很多人都在問審計學 在今年7月開始的變動，老師針對上課內容已開始做調整，其實很多教科書也都有所調整，所以學員不用太擔心。老師一向希望學生看官網的消息，不要被坊間開課單位所言牽著鼻子走，這就像我在2004年被問及CBT 電腦化測驗(新)和紙筆測驗(舊的考試方式) 及2011年CBT-e(新) 和CBT 電腦化測驗(舊)的情況一樣。每一次都有人被消息”嚇得要趕著去考以免變難”，我就覺得這是很不智的事，試問我開課開了這麼多年，我的學生不是該過的都過了嗎? 不是最近就有二位學生一次考過4科? 沒花冤枉錢買名貴的書不是還是一直有及格的成績單不停”繳”給我?

身為一個會計師和老師，我開課的觀點不是只想賺”學生的錢”而已，我希望參加我課程的學生都能真正有會計師應有的素養及學識，這不是一般開課單位會考量的。我只有一句話，我們是專業，真正的專業!!! 有任何新的法規我們本來就該學習，就像律師、醫師一樣，你無論是哪一年考的，難倒新的法規、新的醫療技術你考完之後就不用知道嗎? 為什麼要聽一些本身都沒有執照甚至沒考過試的人給你的建議呢?

以下老師稍微將AUD的主變動及相關官網有關的文章段落放在一起，學生可以看一下。還是那句話，有了方向，還是要以最有效的上課方式及配合應有的讀書計畫、讀書方法我們才可以通過考試，希望大家共勉之。

Changes to the Profession, Changes to Exam Content

The Exam’s content team is often approached
with questions regarding how and when vast changes to the accounting profession
such as Auditing Standards Board’s

(ASB) Clarified Auditing Standards and the
tax changes resulting from the Fiscal Cliff affect the CPA Exam.

The Exam changes with the profession,
assessing whether candidates have the content knowledge and skills required of
entry-level CPAs, as defined through a detailed practice analysis of the
profession. The AICPA Examinations team also works through a variety

of committees that are comprised of experts
across the profession, including CPAs, psychometricians, regulators and
educators, to ensure that the Exam reflects the current needs of the
profession.

The best way to answer how changes to the
professionare incorporated into the Exam is by sharing the recently revised
AICPA Board of Examiners’ Policy on New Pronouncements and also by discussing
the content and skills that will be eligible for testing on the Exam. The
general rule though is that all items covered by the CPA Exam’s Content
Specification Outline (CSO) are eligible for testing.

Policy on New Pronouncements

The Policy on New Pronouncements is
evaluated regularly by the Board of Examiners, a senior AICPA committee and the
body that oversees the content, administration and scoring of the Exam
according to licensing and psychometric standards. As of Feb. 1, 2013, the
policy states that new pronouncements are eligible for testing on the Exam

six months after a pronouncement’s
effective date or enactment date, whichever is later. There are a few
exceptions to this basic rule, as the policy states:

“When early application is permitted for accounting and
auditing, the new pronouncement is eligible to be tested in the window
beginning six months after

the issuance date. In this case, both the old and new pronouncements
may be tested until the old pronouncement is superseded.”

Monitoring Recent Changes to the Profession

As for upcoming changes, the most sweeping
will be found in the Auditing and Attestation (AUD) section of the Exam. The ASB’s recently issued
clarified U.S.

Auditing Standards, effective for audits of financial statements for
periods ending on or after Dec. 15, 2012, will be eligible for testing on the
CPA Exam beginning

in the third quarter of 2013. The extant
standards, which remain in effect for audits of financial statements ending
before Dec. 15, 2012, also are eligible for testing on the CPA Exam while they
remain in effect. During
the period that both sets of standards are eligible for testing, only the
clarified standards will be used for research questions.

The Exam’s content team monitors the
profession closely to keep the examination current. Some of the items being
monitored in the AUD section include the ASB’s clarity projects, Accounting and
Review Services Committee’s (ARSC) clarity project, Professional Ethics
Executive Committee’s (PEEC) codification project; and the various Public
Company Accounting Oversight Board (PCAOB) Concept Releases and Standards. In
the Financial Accounting and Reporting (FAR) section, the Financial Accounting
Standards Board (FASB) and the International Accounting Standards Board (IASB)
convergence projects (Revenue Recognition, Leases, and Financial Instruments);
developments

related to the Private Company Council and
the AICPA’s Financial Reporting Framework for Small- and Medium-Sized Entities;
and standards developed by the Governmental Accounting Standards Board (GASB)
are being monitored. In the Business Environment

and Concepts (BEC) section, we are monitoring
the Dodd-Frank Act, the soon to be released update to the COSO Internal Control
— Integrated Framework,

the Jobs Act, the update to the
International Standards for the Professional Practice of Internal Auditing. In
the Regulation section, items being monitored include

the American Taxpayer Relief Act of 2012,
Patient Protection and Affordability Care Act (PPACA) and Treasury Circular 230
changes.

This list reflects the most significant
changes to the Exam. For a complete list of items eligible for testing, please
visit the AICPA website’s section on CPA Examination’s contenthttp://www.aicpa.org/BECOMEACPA/CPAEXAM/EXAMINATIONCONTENT/Pages/default.aspx,
which includes the CSO blueprints of what’s on the Exam and a summary of
changes to 2013 CSOs http://www.aicpa.org/BecomeACPA/CPAExam/ExaminationContent/ContentAndSkills/DownloadableDocuments/Summary%20of%20CSO%20Changes%202013.pdf
and 2014 CSOs http://www.aicpa.org/BecomeACPA/CPAExam/ExaminationContent/ContentAndSkills/DownloadableDocuments/Summary%20of%20CSO%20Changes%202014.pdf.
Items eligible under the Policy on New Pronouncements may also be tested.
Candidates can learn more on-line at aicpa.org/cpa-exam.

Clarity
Project is Single Largest Change to the AUD Section in the Last Decade

Emerging accounting standards continuously
challenge the CPA Exam’s content team to ensure that questions reflect what an
entry-level CPA needs to know. The Clarity Project is one such case. The volunteers and staff
of the Exam’s Audit and Attestation (AUD) section recently spent countless
hours ensuring that the AUD section would represent content that is up to date
with the Clarity accounting standards. James Pischel, Senior Technical Manager
of the AUD section, stated: “It was rewarding to see the integration of the
clarified auditing standards go smoothly. We have our many volunteers who serve

on the AUD subcommittee and the Content
Committee to thank for a job well done.”

以上消息來源: AICPA 官網 CPA exam alert