2014年美國CPA考試 SSOs

SKILL SPECIFICATION OUTLINES(SSOs)

The Skill Specification Outlines (SSOs) identify the skills to be tested on the Uniform CPA Examination.There are three categories of skills,and the weightings will be implemented through the use of different question formats in the exam.For each of the question formats,a different set of tools will be available as resources to the candidates,who will need to use those tools to demonstrate proficiency in the applicable skills categories.

Weights

The percentage range assigned to each skill category will be used to determine the quantity of each type of question, as described below.The percentage range assigned to each skill category represents the approximate percentage to which that category of skills will be used in the different sections of the CPA Examination to assess proficiency.The ranges are designed to provide flexibility in building the examination, and the midpoints of the ranges for each section total 100%.

No percentages are given for the bulleted descriptions included in these definitions. The presence of several groups within an area or several topics within a group does not imply equal importance or weight will be given to these bullets on an examination.

Skills Category	Weights （FAR, REG, AUD）	Weights （BEC）
Knowledge and Understanding	50% - 60%	80%-90%
Application of the Body of Knowledge	40% - 50%	-
Written Communication	-	10% - 20%

Knowledge and Understanding:Multiple-choice questions will be used as the proxy for assessing knowledge and understanding,and will be based upon the content topics as outlined in the CSOs.Candidates will not have access to the authoritative literature,spreadsheets,or database tools while answering these questions. A calculator will be accessible for the candidates to use in performing calculations to demonstrate their understanding of the principles or subject matter.

Application of the Body of Knowledge:Task-based simulations will be used as the proxy for assessing application of the body of knowledge and will be based upon the content topics as outlined in the CSOs.Candidates will have access to the authoritative literature,a calculator,spreadsheets,and other resources and tools which they will use to demonstrate proficiency in applying the body of knowledge.

Written Communication will be assessed through the use of responses to essay questions,which will be based upon the content topics as outlined in the CSOs.Candidates will have access to a word processor,which includes a spell check feature.

Outlines

The outlines below provide additional descriptions of the skills that are represented in each category.

Knowledge and Understanding:Expertise and skills developed through learning processes,recall,and reading comprehension.Knowledge is acquired through experience or education and is the theoretical or practical understanding of a subject;knowledge is also represented through awareness or familiarity with information gained by experience of a fact or situation. Understanding represents a higher level than simple knowledge and is the process of using concepts to deal adequately with given situations, facts, or circumstances. Understanding is the ability to recognize and comprehend the meaning of a particular concept.

Application of the Body of Knowledge,including Analysis,Judgment,Synthesis,Evaluation, and Research:Higher-level cognitive skills that require individuals to act or transform knowledge in some fashion.These skills are inextricably intertwined and thus are grouped into this single skill area.

.Assess the Business Environment:

·Business Process Evaluation:Assessing and integrating information regarding a business’s operational structure,functions,processes,and procedures to develop a broad operational perspective;identify the need for new systems or changes to existing systems and/or processes.

·Contextual Evaluation: Assessing and integrating information regarding client’s type of business or industry.

·Strategic Analysis–Understanding the Business:Obtaining,assessing and integrating information on the entity’s strategic objectives,strategic management process,business environment,the nature of and value to customers,its products and services,extent of competition within its market space,etc.).

·Business Risk Assessment: Obtaining, assessing and integrating information on conditions and events that could impede the entity’s ability to achieve strategic objectives.

·Visualize abstract descriptions:Organize and process symbols,pictures,graphs,objects,and other information.

.Research:

·Identify the appropriate research question.

·Identify key search terms for use in performing electronic searches through large volumes of data.

·Search through large volumes of electronic data to find required information.

·Organize information or data from multiple sources.

·Integrate diverse sources of information to reach conclusions or make decisions.

·Identify the appropriate authoritative guidance in applicable financial reporting frameworks and auditing standards for the accounting issue being evaluated.

.Application of Technology:

·Using electronic spreadsheets to perform calculations,financial analysis,or other functions to analyze data.

·Integration of technological applications and resources into work processes.

·Using a variety of computer software and hardware systems to structure,utilize,and manage data.

.Analysis:

·Review information to determine compliance with specified standards or criteria.

·Use expectations, empirical data,and analytical methods to determine trends and variances.

·Perform appropriate calculations on financial and nonfinancial data.

·Recognize patterns of activity when reviewing large amounts of data or recognize breaks in patterns.

·Interpretation of financial statement data for a given evaluation purpose.

·Forecasting future financial statement data from historical financial statement data and other information.

·Integrating primary financial statements: using data from all primary financial statements to uncover financial transactions, inconsistencies, or other information.

.Complex Problem Solving and Judgment:

·Develop and understand goals,objectives,and strategies for dealing with potential issues,obstacles,or opportunities.

·Analyze patterns of information and contextual factors to identify potential problems and their implications.

·Devise and implement a plan of action appropriate for a given problem.

·Apply professional skepticism,which is an attitude that includes a questioning mind and a critical assessment of information or evidence obtained.

·Adapt strategies or planned actions in response to changing circumstances.

·Identify and solve unstructured problems.

·Develop reasonable hypotheses to answer a question or resolve a problem.

·Formulate and examine alternative solutions in terms of their relative strengths and weaknesses,level of risk,and appropriateness for a given situation.

·Develop creative ways of thinking about situations,problems,and opportunities to create insightful and sound solutions.

·Develop logical conclusions through the use of inductive and deductive reasoning.

·Apply knowledge of professional standards and laws,as well as legal,ethical,and regulatory issues.

·Assess the need for consultations with other professionals when gray areas,or areas requiring specialized knowledge, are encountered.

.Decision Making:

·Specify goals and constraints.

·Generate alternatives.

·Consider risks.

·Evaluate and select the best alternative.

.Organization,Efficiency,and Effectiveness:

·Use time effectively and efficiently.

·Develop detailed work plans, schedule tasks and meetings,and delegate assignments and tasks.

·Set priorities by determining the relevant urgency or importance of tasks and deciding the order in which they should be performed.

·File and store information so that it can be found easily and used effectively.

Written Communication:The various skills involved in preparing written communication,including:

.Basic writing mechanics,such as grammar,spelling,word usage,punctuation,and sentence structure.

.Effective business writing principles,including organization, clarity, and conciseness.

.Exchange technical information and ideas with coworkers and other professionals to meet goals of job assignment.

.Documentation:

·Prepare documents and presentations that are concise,accurate,and supportive of the subject matter.

·Document and cross-reference work performed and conclusions reached in a complete and accurate manner.

.Assist client to recognize and understand implications of critical business issues by providing recommendations and informed opinions.

.Persuade others to take recommended courses of action.

.Follow directions.