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注册会计师考试科目the CPA exam
1、复核审计: Comparing and selecting documents and records for review; determining the planning of audit field work; and evaluating internal control systems.
2、管理会计: Constructing financial statements and conducting financial reporting by applying the principles of Generally Accepted Accounting Principles (GAAP).
3、财务会计: Analyzing economic transactions and understanding their impacts on accounting, using internal sources of data, as well as outside financial information.
4、战略会计：Investigating and understanding the intersection of accounting and economics, considering the impacts on corporate strategy when making financial decisions.
5、税务会计：Applying laws related to the federal income tax, including reporting, calculating, and paying taxes.
6、审计专业知识：Understanding the rules of professional responsibility and the standards of professional auditing, as well as the associated regulations related to the audit process.
7、标准会计解决方案：Reading, analyzing, and interpreting documents and records related to financial statements in order to provide meaningful reports for users.
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