![\"\u4e3b\u56fe-01](\"https:\/\/lovebuy.org\/wp-content\/uploads\/2024\/06\/1670127531108351.jpg\" "\\"1670127531108351.jpg\\"")
<\/p>\n<\/p>\n
\u5167\u5bb9\u7c21\u4ecb\uff1a<\/span><\/p>\n \u300a\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b(CPA)\u8a8d\u8b49\u8003\u8a66\u6559\u6750:\u5be9\u8a08\u300b\u5167\u5bb9\u7c21\u4ecb\uff1a\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u8003\u8a66\uff08CPA\uff09\u662f\u5168\u7403\u9802\u7d1a\u7684\u8a3b\u518a\u6703\u8a08\u5e2b\u8cc7\u683c\u8003\u8a66\u4e4b\u4e00\u3002\u6bcf\u5e74\u5168\u7403\u6709\u5e7e\u5341\u842c\u4eba\u5831\u8003\u3002\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u8003\u8a66\u7531\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703\uff08AICPA\uff09\u4e3b\u8fa6\uff0c\u6bcf\u5e74\u7531NASBA\uff08\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u570b\u5bb6\u8003\u8a66\u4e2d\u5fc3\uff09\u5b89\u6392\u8209\u8fa6\u3002\u8fd1\u5e74\u4f86\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u4e2d\u570b\u8ca1\u7d93\u5c08\u696d\u4eba\u58eb\u958b\u59cb\u95dc\u6ce8\u548c\u53c3\u52a0\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u8003\u8a66\u3002\u9ad8\u624d\uff08\u4e2d\u570b\uff09\u57f9\u8a13\u81f4\u529b\u7814\u767c\u570b\u5167\u9996\u5957\u7f8e\u570bCPA\u8003\u8a66\u7684\u5fc5\u8b80\u96d9\u8a9e\u6559\u6750\uff0c\u300a\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b(CPA)\u8a8d\u8b49\u8003\u8a66\u6559\u6750:\u5be9\u8a08\u300b\u5728\u5167\u5bb9\u4e0a\u9664\u4e86\u5305\u62ec\u6240\u6709\u7f8e\u570bCPA\u8003\u8a66\u5927\u7db1\u898f\u5b9a\u7684\u5be9\u8a08\u5b78\u79d1\u7684\u8003\u8a66\u7bc4\u570d\uff0c\u66f4\u6dfb\u52a0\u4e86\u8a31\u591a\u4e2d\u6587\u80cc\u666f\u6ce8\u91cb\u3001\u9ad8\u624d\u57f9\u8a13\u7684\u63d0\u793a\u548c\u5c08\u696d\u8fad\u5f59\u8868\uff0c\u5f4c\u88dc\u4e86\u4e2d\u570b\u5b78\u54e1\u95b1\u8b80\u7d14\u82f1\u6587CPA\u57f9\u8a13\u6559\u6750\u6240\u9047\u5230\u7684\u8a9e\u8a00\u548c\u6587\u5316\u5dee\u7570\u969c\u7919\uff0c\u4e26\u7d50\u5408\u570b\u5167CPA\u8003\u8a66\u5be9\u8a08\u6cd5\u548c\u7f8e\u570b\u5be9\u8a08\u6cd5GAAS\u7684\u5dee\u7570\u505a\u4e86\u7cfb\u7d71\u7684\u5206\u6790\u548c\u6bd4\u8f03\u4ee5\u52a0\u6df1\u8a18\u61b6\u548c\u7406\u89e3\u3002<\/p>\n \u300a\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b(CPA)\u8a8d\u8b49\u8003\u8a66\u6559\u6750:\u5be9\u8a08\u300b\u5167\u5bb9\u7fd4\u5be6\uff0c\u7406\u8ad6\u806f\u7e6b\u5be6\u969b\uff0c\u7a81\u51fa\u6848\u4f8b\u6559\u5b78\uff0c\u6df1\u5165\u6dfa\u51fa\uff0c\u6613\u61c2\u6613\u5b78\uff0c\u4e26\u5c0d\u6240\u6709\u6982\u5ff5\u7684\u76f8\u95dc\u8003\u8a66\u8981\u6c42\u9010\u4e00\u505a\u4e86\u5716\u6848\u6a19\u8b58\uff0c\u63d0\u793a\u4e86\u8a18\u61b6\u6280\u5de7\u3002\u9069\u5408\u6240\u6709\u7f8e\u570bCPA\u8003\u751f\u95b1\u8b80\u3002<\/p>\n <\/p>\n \u76ee\u9304\uff1a<\/span><\/p>\n STUDY UNIT ONE<\/p>\n 1.1 ATTEST ENGAGEMENTS(AT 101)<\/p>\n 1.2 AUDlT ENGAGEMENTS<\/p>\n 1.3 AUDIT PROGRAMS<\/p>\n 1.4 COMPILATIONS AND REVIEWS(AR l00)<\/p>\n 1.5 FINANCIAL FORECASTS AND PROJECTlONS(AT 301)<\/p>\n 1.6 REPORTING ON PRO FORMA FINANCIAL lNFORMATION(AT 401)<\/p>\n 1.7 ASSURANCE SERVlCES<\/p>\n 1.8 QUALITY CONTROL<\/p>\n STUDY UNITS TWO<\/p>\n 2.1 PRE-ENGAGEMENT ACCEPTANCE ACTlVITIES<\/p>\n 2.2 STEPS OF AN AUDIT<\/p>\n 2.3 PLANNlNG AND SUPERVISION(AU 311)<\/p>\n 2.4 UNDERSTANDING THE ENTITY'S BUSINESS(AU 311)<\/p>\n 2.5 ANALYTlCAL PROCEDURES(AU 329)<\/p>\n 2.6 OVERALL AUDIT STRATEGY AND AUDIT PLAN<\/p>\n 2.7 FINANCIAL STATEMENT ASSERTIONS<\/p>\n 2.8 AUDIT RISK AND MATERIALITY(AU 312)<\/p>\n 2.9 CONSIDERATtON OF FRAUD IN A FINANCIAL STATEMENT AUDfT<\/p>\n 2.10 ILLEGAL ACTS BY CLIENTS(AU 317)<\/p>\n 2.11 OBTAINfNG UNDERSTANDfNG OF THE ENTITY AND ITS ENVIRONMENT<\/p>\n 2.12 ASSESS RlSKS OF MISSTATMENT AND DESIGN FURTHER TEST PROCEDURES<\/p>\n STUDY UNITS THREE<\/p>\n 3.1 THE AUDITOR\uff0cS CONSIDERATION OF THE INTERNAL AUDIT FUNCTION(AU 322)<\/p>\n 3.2 USING THE WORK OF A SPECIALIST(AU 336)<\/p>\n 3.3 RELATED PARTIES(AU 334)<\/p>\n 3.4 ACCOUNTING ESTlMATES AND FAIR VALUES(AU 342 AND AU 328)<\/p>\n STUDY UNITS FOUR<\/p>\n 4.1 DEFINITION OF lNTERNAL CONTROL(AU 319)<\/p>\n 4.2 INTERNAL CONTROL COMPONENTS AND CONSIDERATIONS<\/p>\n 4.3 INTERNAL CONTROL FOR COMPUTER SYSTEMS<\/p>\n STUDY UNITS FIVE<\/p>\n 5.1 RESPONSIBlLITlES\/ORGANIZATIONAL STRUCTURE<\/p>\n 5.2 SALES-RECEIVABLES FLOWCHART<\/p>\n 5.3 CASH RECEIPTS FLOWCHART<\/p>\n 5.4 CONTROLS IN A CASH SALE ENVlRONMENT<\/p>\n 5.5 OTHER SALES-RECElVABLES RELATED TRANSACTIONS<\/p>\n 5.6 TECHNOLOGY CONSlDERATIONS FOR THE SALES-RECElVABLES-CASH RECElPTS CYCLE<\/p>\n STUDY UNITS SIX<\/p>\n 6.1 RESPONSIBI LITIES\/ORGAN JZATIONAL STRUCTURE<\/p>\n 6.2 PURCHASES-PAYABLES-CASH DlSBURSEMENTS MANUAL SYSTEM FLOWCHART<\/p>\n 6.3 TECHNOLOGY CONSIDERATlONS FOR THE PURCHASES-PAYABLES-CASH DlSBURSEMENTS CYCLE<\/p>\n 6.4 ELECTRONIC DATA JNTERCHANGE(EDl)<\/p>\n STUDY UNITS SEVEN<\/p>\n 7.1 RESPONSIBILITIES AND ORGANIZATIONAL STRUCTURE<\/p>\n 7.2 PAYROLL MANUAL SYSTEM FLOWCHART<\/p>\n 7.3 TECHNOLOGY CONSIDERATIONS FOR THE PAYROLL CYCLE<\/p>\n 7.4 OTHER CYCLES<\/p>\n STUDY UNITS EIGHT<\/p>\n 8.1 ASSESSING CONTROL RlSK(AU 319)<\/p>\n 8.2 EVlDENCE TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISK(AU 319)<\/p>\n 8.3 CORRELATION OF CONTROL RlSK AND DETECTION RlSK<\/p>\n 8.4 ASSESSING CONTROL RISK IN A COMPUTER ENVlRONMENT<\/p>\n STUDY UNITS NINE<\/p>\n 9.1 COMMUNlCATION OF INTERNAL CONTROL RELATED MATTERS NOTED IN AN AUDlT(AU 325)<\/p>\n 9.2 COMMUNICATION WITH AUDIT COMMITTEES (AU 380)<\/p>\n 9.3 REPORTING ON AN ENTITY'S INTERNAL CONTROL UNDER THE SARBANES-OXLEY ACT OF 2002<\/p>\n 9.4 SERVICE ORGANIZATIONS (AU 324)<\/p>\n STUDY UNITS TEN<\/p>\n 10.1 NATURE, COMPETENCE, AND SUFFICIENCY (AU326)<\/p>\n 10.2 THE CONFIRMATION PROCESS (AU 330)<\/p>\n 10.3 AUDIT DOCUMENTATION (AU 339)<\/p>\n 10.4 THE COMPUTER AS AN AUDIT TOOL<\/p>\n STUDY UNITS ELEVEN<\/p>\n 11.1 SUBSTANTIVE TESTING OF SALES AND RECEIVABLES<\/p>\n 11.2 SUBSTANTIVE TESTING OF CASH<\/p>\n STUDY UNITS TWELVE<\/p>\n 12.1 SUBSTANTIVE TESTING OF ACCOUNTS PAYABLE AND PURCHASES<\/p>\n 12.2 SUBSTANTIVE TESTING OF INVENTORY<\/p>\n STUDY UNITS THIRTEEN<\/p>\n 13.1 SUBSTANTIVE TESTING OF PROPERTY, PLANT, AND EQUIPMENT<\/p>\n 13.2 SUBSTANTIVE TESTING OF INVESTMENTS (AU 332)<\/p>\n 13.3 SUBSTANTIVE TESTING OF LONG-TERM DEBT<\/p>\n 13.4 SUBSTANTIVE TESTING OF EQUITY<\/p>\n 13.5 SUBSTANTIVE TESTING OF PAYROLL<\/p>\n STUDY UNITS FOURTEEN<\/p>\n 14.1 SUBSTANTIVE TESTS PRIOR TO THE BALANCE SHEET DATE (AU 313)<\/p>\n 14.2 INQUIRY OF A CLIENT'S LAWYER CONCERNING LITIGATION, CLAIMS,<\/p>\n AND ASSESSMENTS (AU 337)<\/p>\n 14.3 SUBSEQUENT EVENTS (AU 560)<\/p>\n 14.4 SUBSEQUENT DISCOVERY OF FACTS EXISTING AT THE DATE OF THE AUDITOR'S REPORT (AU 561)<\/p>\n 14.5 MANAGEMENT REPRESENTATIONS (AU 333)<\/p>\n 14.6 AUDITOR'S CONSIDERATION OF AN ENTITY'S ABILITY TO CONTINUE AS A GOING CONCERN (AU 341)<\/p>\n 14.7 CONSIDERATION OF OMITTED PROCEDURES AFTER THE REPORT DATE (AU 390)<\/p>\n STUDY UNITS FIFTEEN<\/p>\n 15.1 SAMPLING FUNDAMENTALS (AU 350)<\/p>\n 15.2 STATISTICAL SAMPLING IN TESTS OF CONTROLS (ATTRIBUTE SAMPLING)<\/p>\n 15.3 CLASSICAL VARIABLES SAMPLING<\/p>\n 15.4 PROBABILITY-PROPORTIONAL-TO-SIZE (PPS) OR DOLLAR-UNIT SAMPLING (DUS)<\/p>\n STUDY UNITS SIXTEEN<\/p>\n 16.1 GAAS-THE REPORTING STANDARDS<\/p>\n 16.2 THE AUDITOR'S STANDARD REPORT (AU 508)<\/p>\n 16.3 ADDRESSING AND DATING THE REPORT (AU 508 AND AU 530)<\/p>\n 16.4 QUALIFIED OPINIONS (AU 508)<\/p>\n 16.5 ADVERSE OPINIONS (AU 508)<\/p>\n 16.6 DISCLAIMERS OF OPINION (AU 508)<\/p>\n STUDY UNITS SEVENTEEN<\/p>\n 17.1 PART OF AUDIT PERFORMED BY OTHER INDEPENDENT AUDITOR(AU 543 AND AU508)<\/p>\n 17.2 CONSISTENCY OF APPLICATION OF GAAP (AU 420)<\/p>\n 17.3 UNCERTAINTIES AND GOING CONCERN (AU 508 AND AU 314)<\/p>\n 17.4 COMPARATIVE FINANCIAL STATEMENTS (AU 508)<\/p>\n 17.5 EMPHASIS OF A MATTER (AU 508)<\/p>\n STUDY UNITS EIGHTEEN<\/p>\n 18.1 COMPILATION<\/p>\n 18.2 REVIEW<\/p>\n 18.3 OTHER CONSIDERATIONS<\/p>\n 18.4 USES OF SPECIAL REPORTS (AU 623.01-.04)<\/p>\n 18.5 FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH AN OTHER BASIS OF ACCOUNTING (OCBOA) (AU 623.05-.10)<\/p>\n 18.6 SPECIFIED ELEMENTS, ACCOUNTS, OR ITEMS OF A FINANCIAL STATEMENT(AU 623.11 -.1 S)<\/p>\n 18.7 OTHER PRESENTATIONS (AU 623.19-.30)<\/p>\n STUDY UNITS NINETEEN<\/p>\n 19.1 INTERIM FINANCIAL INFORMATION (AN 722)<\/p>\n 19.2 LETTERS FOR UNDERWRITERS AND CERTAIN OTHER REQUESTING PARTIES (AU 634)<\/p>\n 19.3 FILINGS UNDER FEDERAL SECURITIES STATUTES (AU 711)<\/p>\n 19.4 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (AU 550)<\/p>\n 19.5 REQUIRED SUPPLEMENTARY INFORMATION (RSI) (AU 558)<\/p>\n 19.6 REPORTING ON INFORMATION ACCOMPANYING THE BASIC FINANCIAL STATEMENTS IN AUDITOR-SUBMITTED DOCUMENTS (AU 551)<\/p>\n 19.7 REPORTING ON CONDENSED FINANCIAL STATEMENTS AND SELECTED FINANCIAL DATA (AU 552)<\/p>\n 19.8 REPORTING ON FINANCIAL STATEMENTS PREPARED FOR USE IN OTHER COUNTRIES (AU 534)<\/p>\n 19.9 REPORTS ON THE APPLICATION OF ACCOUNTING PRINCIPLES (AU 625)<\/p>\n 19.10 COMPLIANCE ATTESTATION (AT 601)<\/p>\n 19.11 ENGAGEMENTS TO APPLY AGREED-UPON PROCEDURES (AT 201)<\/p>\n STUDY UNITS TWENTY<\/p>\n 20.1 OVERVIEW<\/p>\n 20.2 AUDITS IN ACCORDANCE WITH AU 801, COMPLIANCE AUDITING CONSIDERATIONS IN AUDITS OF GOVERNMENTAL ENTITLES AND RECIPIENTS OF GOVERNMENTAL FINANCIAL ASSISTANCE<\/p>\n 20.3 ADDITIONAL GOVERNMENT AUDITING STANDARDS<\/p>\n 20.4 FEDERAL AUDIT REQUIREMENTS AND THE SINGLE AUDIT ACT<\/p>\n Glossary<\/p>\n \u5167\u5bb9\u7c21\u4ecb\uff1a<\/span><\/p>\n \u300a\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b(CPA)\u8a8d\u8b49\u8003\u8a66\u6559\u6750:\u5546\u696d\u74b0\u5883\u8207\u7406\u8ad6\u300b\u5167\u5bb9\u7c21\u4ecb\uff1a\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u8003\u8a66\uff08CPA\uff09\u662f\u8a3b\u518a\u6703\u8a08\u5e2b\u8cc7\u683c\u8003\u8a66\u4e4b\u4e00\u3002\u6bcf\u5e74\u5168\u7403\u6709\u5e7e\u5341\u842c\u4eba\u5831\u8003\u3002\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u8003\u8a66\u7531\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703\uff08AICPA\uff09\u4e3b\u8fa6\uff0c\u6bcf\u5e74\u7531NASBA\uff08\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u570b\u5bb6\u8003\u8a66\u4e2d\u5fc3\uff09\u5b89\u6392\u8209\u8fa6\u3002\u8fd1\u5e74\u4f86\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u4e2d\u570b\u8ca1\u7d93\u5c08\u696d\u4eba\u58eb\u958b\u59cb\u95dc\u6ce8\u548c\u53c3\u52a0\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u8003\u8a66\u3002\u9ad8\u624d\uff08\u4e2d\u570b\uff09\u57f9\u8a13\u81f4\u529b\u7814\u767c\u570b\u5167\u9996\u5957\u7f8e\u570bCPA\u8003\u8a66\u7684\u5fc5\u8b80\u96d9\u8a9e\u6559\u6750\uff0c\u300a\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b(CPA)\u8a8d\u8b49\u8003\u8a66\u6559\u6750:\u5546\u696d\u74b0\u5883\u8207\u7406\u8ad6\u300b\u5728\u5167\u5bb9\u4e0a\u9664\u4e86\u5305\u62ec\u6240\u6709\u7f8e\u570bCPA\u8003\u8a66\u5927\u7db1\u898f\u5b9a\u7684\u5be9\u8a08\u5b78\u79d1\u7684\u8003\u8a66\u7bc4\u570d\uff0c\u66f4\u6dfb\u52a0\u4e86\u8a31\u591a\u4e2d\u6587\u80cc\u666f\u6ce8\u91cb\u3001\u9ad8\u624d\u57f9\u8a13\u7684\u63d0\u793a\u548c\u5c08\u696d\u8fad\u5f59\u8868\uff0c\u5f4c\u88dc\u4e86\u4e2d\u570b\u5b78\u54e1\u95b1\u8b80\u7d14\u82f1\u6587CPA\u57f9\u8a13\u6559\u6750\u6240\u9047\u5230\u7684\u8a9e\u8a00\u548c\u6587\u5316\u5dee\u7570\u969c\u7919\uff0c\u4e26\u7d50\u5408\u570b\u5167CPA\u8003\u8a66\u5be9\u8a08\u6cd5\u548c\u7f8e\u570b\u5be9\u8a08\u6cd5GAAS\u7684\u5dee\u7570\u505a\u4e86\u7cfb\u7d71\u7684\u5206\u6790\u548c\u6bd4\u8f03\u4ee5\u52a0\u6df1\u8a18\u61b6\u548c\u7406\u89e3\u3002<\/p>\n \u300a\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b(CPA)\u8a8d\u8b49\u8003\u8a66\u6559\u6750:\u5546\u696d\u74b0\u5883\u8207\u7406\u8ad6\u300b\u5167\u5bb9\u7fd4\u5be6\uff0c\u7406\u8ad6\u806f\u7e6b\u5be6\u969b\uff0c\u7a81\u51fa\u6848\u4f8b\u6559\u5b78\uff0c\u6df1\u5165\u6dfa\u51fa\uff0c\u6613\u61c2\u6613\u5b78\uff0c\u4e26\u5c0d\u6240\u6709\u6982\u5ff5\u7684\u76f8\u95dc\u8003\u8a66\u8981\u6c42\u9010\u4e00\u505a\u4e86\u5716\u6848\u6a19\u8b58\uff0c\u63d0\u793a\u4e86\u8a18\u61b6\u6280\u5de7\u3002\u9069\u5408\u6240\u6709\u7f8e\u570bCPA\u8003\u751f\u95b1\u8b80\u3002<\/p>\n <\/p>\n \u5a92\u9ad4\u8a55\u8ad6\uff1a<\/span><\/p>\n \u6211\u4f86\u81ea\u5bf6\u5cf6\u53f0\u7063\uff0c\u4e4b\u524d\u82b1\u8cbb\u4e86\u4e0d\u83f2\u7684\u50f9\u683c\u8cfc\u8cb7\u539f\u7248\u7684\u6559\u6750\u9032\u884c\u81ea\u5b78\u3002\u4f46\u6548\u679c\u5f88\u4e0d\u7406\u60f3\uff0c\u6c92\u6709\u597d\u7684\u8001\u5e2b\u5e36\u6211\u9032\u5165\u7f8e\u570bCPA\u7684\u5927\u9580\uff0c\u81ea\u5df1\u7684\u5b78\u7fd2\u518d\u52aa\u529b\uff0c\u5f88\u53ef\u80fd\u9084\u662f\u6703\u8d70\u5f88\u591a\u7684\u5f4e\u8def\u3002\u9ad8\u624d\uff08\u4e2d\u570b\uff09\u57f9\u8a13\uff0c\u662f\u4e00\u4f4d\u6709\u5be6\u529b\u3001\u6709\u7d93\u9a57\u7684\u597d\u8001\u5e2b\u3002\u73fe\u5728\u6211\u901a\u904e\u4e86\u5168\u79d1\u7684\u8003\u8a66\uff0c\u975e\u5e38\u611f\u8b1d\u9ad8\u624d\u3002<\/p>\n \u2014\u2014\u9ad8\u624d\u7f8e\u570bCPA\u4e0a\u6d77\u9762\u6388\u73ed\u7b2c\u516b\u671f\u5b78\u54e1 \u6797\u4f69\u84c1<\/p>\n \u907a\u61be\u7684\u662f\u6211\u751f\u6d3b\u7684\u57ce\u5e02\u4e2d\u6c92\u6709\u9ad8\u624d\uff08\u4e2d\u570b\uff09\u57f9\u8a13\u7684\u9762\u6388\u8ab2\u7a0b\u6388\u8ab2\u9ede\uff0c\u4f46\u4ed6\u5011\u7684\u9060\u7a0b\u6559\u80b2\u8ab2\u7a0b\uff0c\u7d66\u6211\u5b89\u6392\u4e86\u7cfb\u7d71\u7684\u81ea\u5b78\u8ab2\u7a0b\u548c\u9748\u6d3b\u7684\u6642\u9593\u8a2d\u7f6e\uff0c\u8a8d\u771f\u8ca0\u8cac\u7684\u52a9\u6559\u5c0d\u6211\u7684\u5b78\u7fd2\u9032\u5ea6\u6642\u6642\u8ddf\u8e64\uff0c\u9084\u6709\u5c08\u9580\u7684\u8a8d\u8b49\u90e8\u9580\u70ba\u6211\u4ee3\u7406\u6574\u500b\u7f8e\u570bCPA\u8003\u8a66\u5831\u540d\u624b\u7e8c\uff0c\u9ad8\u624d\u7684\u670d\u52d9\u975e\u5e38\u5b8c\u5584\u548c\u5168\u9762\u3002<\/p>\n \u2014\u2014\u9ad8\u624d\u7f8e\u570bCPA\u58a8\u897f\u54e5\u51fd\u6388\u5b78\u54e1 \u694a\u5de7\u98a8<\/p>\n \u9ad8\u624d\uff08\u4e2d\u570b\uff09\u57f9\u8a13\u6700\u65e9\u5c07\u7f8e\u570bCPA\u548cCMA\u5f15\u5165\u4e86\u4e2d\u570b\uff0c\u8b93\u6211\u80fd\u4e0d\u51fa\u570b\u9580\uff0c\u5c31\u80fd\u5b78\u5b8c\u570b\u969b\u4e00\u6d41\u7684\u8ca1\u52d9\u8ab2\u7a0b\u3002\u540c\u6642\u5728\u9ad8\u624d\uff0c\u8b93\u6211\u8a8d\u8b58\u4e86\u5f88\u591a\u8ca1\u6703\u9818\u57df\u7684\u7cbe\u82f1\u3002\u975e\u5e38\u611f\u8b1d\u9ad8\u624d\u63d0\u4f9b\u4e86\u9019\u6a23\u4e00\u500b\u597d\u7684\u5e73\u53f0\u3002<\/p>\n \u2014\u2014\u9ad8\u624d\u7f8e\u570bCPA\u4e0a\u6d77\u9762\u6388\u73ed\u7b2c\u4e09\u671f\u5b78\u54e1 \u9867\u71d5<\/p>\n \u9078\u64c7\u597d\u7684\u57f9\u8a13\u6a5f\u69cb\uff0c\u6211\u6700\u770b\u91cd\u7684\u662f\u5b83\u7684\u8fa6\u5b78\u7d93\u9a57\u3002\u9ad8\u624d\u57f9\u8a13\uff0c\u570b\u5167\u958b\u8a2d\u7f8e\u570bCPA\u9762\u6388\u73ed\u57f9\u8a13\uff0c\u64c1\u6709\u570b\u5167\u8c50\u5bcc\u7684\u7f8e\u570b\u8ca1\u6703\u8cc7\u683c\u8a8d\u8b49\u8b49\u66f8\u57f9\u8a13\u8fa6\u5b78\u7d93\u9a57\u7684\u6a5f\u69cb\uff0c\u8b93\u6211\u5b78\u5f97\u5b89\u5fc3\u3001\u5b78\u5f97\u653e\u5fc3\u3002\u6211\u4fe1\u8cf4\u9ad8\u624d\uff08\u4e2d\u570b\uff09\u57f9\u8a13\u3002<\/p>\n \u2014\u2014\u9ad8\u624d\u7f8e\u570bCPA\u4e0a\u6d77\u9762\u6388\u73ed\u7b2c\u4e03\u671f\u5b78\u54e1 \u9673\u5fd7\u6377<\/p>\n <\/p>\n \u76ee\u9304\uff1a<\/span><\/p>\n Module One Business Structures<\/p>\n 1.1 Sole proprietorship<\/p>\n 1.2 General partnership<\/p>\n 1.2.1 Nature of a General Partnership<\/p>\n 1.2.2 Formation of a General Partnership<\/p>\n 1.2.3 Operation of a General Partnership<\/p>\n 1.2.4 Termination\u2014\u2014Dissociation and Dissolution<\/p>\n 1.2.5 Finacial Structure and Capitalization<\/p>\n 1.2.6 Profit and Loss Allocation<\/p>\n 1.2.7 Distribution<\/p>\n 1.2.8 Rihgts, Duties, Legal, Obligation, and Authority of General Partners<\/p>\n 1.2.9 Duties and Legal Obligations of Partners<\/p>\n 1.2.10 Authority<\/p>\n 1.2.11 Advantages and Disadvantages<\/p>\n 1.3 Limited liability partnership<\/p>\n 1.4 Limited partnership<\/p>\n 1.4.1 Nature of a Limited Partnership<\/p>\n 1.4.2 Formation<\/p>\n 1.4.3 Operation<\/p>\n 1.4.4 Termination<\/p>\n 1.4.5 Financial Structure and Capitalization<\/p>\n 1.4.6 Profit and Loss Allocations<\/p>\n 1.4.7 Distributions<\/p>\n 1.4.8 Rights<\/p>\n 1.4.9 Duties and Legal Obligations<\/p>\n 1.4.I0 Authority<\/p>\n 1.5 Limited liability Company<\/p>\n 1.5.1 Nature<\/p>\n 1.5.2 Formation<\/p>\n 1.5.3 Operation<\/p>\n 1.5.4 Termination<\/p>\n 1.5.5 Financial Structure and Capitalization<\/p>\n 1.5.6 Profit and Loss Allocation<\/p>\n 1.5.7 Distributions<\/p>\n 1.5.8 Rights, Duties, and Obligations<\/p>\n 1.5.9 Authority and Managerent<\/p>\n 1.6 Corporation<\/p>\n 1.6.1 Overview<\/p>\n 1.6.2 Management of the Operations<\/p>\n 1.6.3 Corporation Liable for Obligations<\/p>\n 1.6.4 Continuity of Life<\/p>\n 1.6.5 Transferability<\/p>\n 1.6.6 Tax Treatment<\/p>\n 1.6.7 Choice as a Business Entity<\/p>\n 1.6.8 Bankruptcy<\/p>\n 1.6.9 Nature of a Corporation<\/p>\n 1.6.10 Formation of a Corporation<\/p>\n 1.6.11 Operation of a Corporation<\/p>\n 1.6.12 Termination of a Corporation<\/p>\n 1.6.13 Financial Structure and Capitalization<\/p>\n 1.6.14 Profit and Loss Allocation<\/p>\n 1.6.15 Distributions (Dividends)<\/p>\n 1.6.16 Shareholders: Rights, Duties, Obligations, and Authority<\/p>\n 1.6.17 Directiors; Rights, Duites, Obligations, and Authority<\/p>\n 1.6.18 Officers: Rights, Duties, Obligations, and Authority<\/p>\n 1.6.19 Calendar Year Vs.Fiscal Year<\/p>\n Module Two Micro and Macro-economics<\/p>\n 2.1 Microeconomics<\/p>\n 2.1.1 Demand and Supply<\/p>\n 2.1.2 Production Cost of Economic Resources<\/p>\n 2.1.3 Market Structure<\/p>\n 2.2 Macroeeonomics<\/p>\n 2.2.1 National Economics<\/p>\n 2.2.2 Business Cycles and Fluctuations<\/p>\n 2.2.3 Monetary Policy and the Finance Supply<\/p>\n 2.2.4 Market Influence and Business Strategies<\/p>\n Module Three Risk and Financial Management<\/p>\n 3.1 Risk Management<\/p>\n 3.1.1 Risk and Return<\/p>\n 3.1.2 Computation of Return<\/p>\n 3.2 Financial Management<\/p>\n 3.2.1 Capital Budgeting<\/p>\n 3.2.2 Working Capital Management<\/p>\n Module Four Information Technology<\/p>\n 4.1 Introduction<\/p>\n 4.2 Roles and Responsibilities<\/p>\n 4.3 IT Fundamentals<\/p>\n 4.3.1 Components of Computerized Systems<\/p>\n 4.3.2 Network<\/p>\n 4.3.3 Transaction Processing Methodology<\/p>\n 4.3.4 Centralized vs.Decentralized (Distributed) Processing<\/p>\n 4.4 Risks, Controls, Recovery, and Business Continuity<\/p>\n 4.5 E-business\/Commerce<\/p>\n 4.6 Flowcharting<\/p>\n Module Five Measurements and Planning<\/p>\n 5.1 Performance Measurement<\/p>\n 5.1.1 Performance Measures<\/p>\n 5.1.2 Benchmark and Best-practices<\/p>\n 5.2 Cost measurements and Planning<\/p>\n 5.2.1 Managerial Accg Vs.Financial Acctg<\/p>\n 5.2.2 Cost Concepts<\/p>\n 5.2.3 Manufacture Overhead Concepts<\/p>\n 5.2.4 Cost System<\/p>\n Glossary<\/p>\n <\/p>\n \u4f5c\u8005\u7c21\u4ecb\uff1a<\/span><\/p>\n \u9673\u8d8a\uff0cJohnny Y\uff0eChen\uff0c\u9ad8\u624d\uff08\u4e2d\u570b\uff09\u57f9\u6d32\u7e3d\u88c1\u517c\u9996\u5e2d\u57f9\u8a13\u5e2b\u3002\u9673\u8d8a\u5148\u751f\u76ee\u524d\u662fIMA\u5354\u6703\u552f\u4e00\u4e9e\u88d4\u8463\u4e8b\uff0c\u66fe\u64d4\u4efb\u7f8e\u570b\u591a\u5bb6\u516c\u53f8\u9ad8\u7d1a\u8ca1\u52d9\u5206\u6790\u5e2b\uff0c\u53d6\u5f97\u591a\u9805\u8ca1\u6703\u985eCPA\u3001CMA\uff0cCFM\uff0cCIA\uff0cAIA\uff0cLIFA\u6b0a\u5a01\u8b49\u66f8\uff0c\u540c\u6642\u6709\u8457\u8c50\u5bcc\u7684\u6388\u8ab2\u7d93\u9a57\u3002<\/p>\n \u7f8e\u570b\u7ba1\u7406\u6703\u8a08\u5e2b\u5354\u6703\u8463\u4e8b\u6703\u8463\u4e8b \uff08Institute of Management Accountants\uff09<\/p>\n \u570b\u969b\u91d1\u878d\u5354\u6703\u8463\u4e8b\uff08Institute of Research Association\uff09<\/p>\n \u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703\u6703\u54e1 \uff08American Institute of Certified Accountants\uff09<\/p>\n \u7f8e\u570b\u5167\u90e8\u5be9\u8a08\u5e2b\u5354\u6703\u6703\u54e1 \uff08Institute of Internal Auditors\uff09<\/p>\n \u82f1\u570b\u570b\u969b\u6703\u8a08\u5e2b\u5354\u6703\u6703\u54e1 \uff08Association of International Accountants\uff09<\/p>\n 2006\u5e741\u6708\u64d4\u4efb\u300c\u54c8\u4f5b\u4e0a\u6d77\u8ad6\u58c7\u300d\u8ca1\u52d9\u90e8\u5206\u4e3b\u8b1b<\/p>\n \u767b\u51652003\u5e74\u4e16\u754c\u540d\u4eba\u9304-\u300cWho\u300fS Who\u300d\uff08\u8ca1\u7d93\u985e\uff09\u4e26\u53d6\u5f97\u8b49\u66f8<\/p>\n \u767b\u51652002\u5e74\u65af\u7279\u83ab\u5317\u7f8e\u540d\u4eba\u9304-\u300cWho\u300fS Who\u300d\uff08\u8ca1\u7d93\u985e\uff09\u4e26\u53d6\u5f97\u8b49\u66f8\u3002<\/p>\n","protected":false},"excerpt":{"rendered":" \u5167\u5bb9\u7c21\u4ecb\uff1a \u300a\u7f8e\u570b\u8a3b\u518a\u6703\u8a08\u5e2b(CPA)\u8a8d<\/p>\n","protected":false},"featured_media":7213,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[60],"product_tag":[],"class_list":["post-7214","product","type-product","status-publish","has-post-thumbnail","product_cat-60","first","instock","product-type-simple"],"_links":{"self":[{"href":"https:\/\/lovebuy.org\/index.php?rest_route=\/wp\/v2\/product\/7214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lovebuy.org\/index.php?rest_route=\/wp\/v2\/product"}],"about":[{"href":"https:\/\/lovebuy.org\/index.php?rest_route=\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/lovebuy.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7214"}],"version-history":[{"count":0,"href":"https:\/\/lovebuy.org\/index.php?rest_route=\/wp\/v2\/product\/7214\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lovebuy.org\/index.php?rest_route=\/wp\/v2\/media\/7213"}],"wp:attachment":[{"href":"https:\/\/lovebuy.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7214"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/lovebuy.org\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct_brand&post=7214"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/lovebuy.org\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct_cat&post=7214"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/lovebuy.org\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct_tag&post=7214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"\u4e3b\u56fe-01.jpg\"\/](\"https:\/\/lovebuy.org\/wp-content\/uploads\/2024\/06\/1670127516962215.jpg\" "\\"1670127516962215.jpg\\"")
<\/p>\n