USCPA教材Becker CPA 考試內容又有更新LE ,那具體更新了什麼內容呢?

時間 2021-09-19 05:56:08

1樓:立信USCPA

2023年Becker教材-科目更新內容變化悉知:

AUD更新

A1 & A5 – Addition of critical audit matters to issuer audit reports, per PCAOB Release No. 2017-001.

A2 & A3 – Addition of details on Audit Data Analytics, including 4 new simulations.

A5 – Addition of details on GAGAS performance audits, including 2018 Revision of Yellow Book.

A6 – Revision of compilation and review report requirements, per SSARS 24.

FAR更新

F1 – Replacement of content on long-term construction contracts as the AICPA has confirmed that the percentage-of-completion and completed contracts methods are no longer tested because they are outdated under ASC 606.

F1 & F6 – Addition of details on instrument-specific credit risk as a component of OCI, per ASU 2016-01.

Various content improvements and clarifications.

REG更新

R1-R6 – Updates related to various annual inflation adjustments provided by the IRS.

Various content improvements and clarifications.

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