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2011年考試科目各科比重及考題架構差異比較表

最新考情: THE ROADMAP TO 2011

http://www.aicpa.org/BecomeACPA/CPAExam/ExamNewsletter/DownloadableDocuments/Spring_2010_CPA_Alert_FINAL.pdf

 

各科比重:
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%

 

Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR)
Regulation (REG)

Item Format

Current Weight

CBT-e Weight 2011

Multiple-Choice Questions (MCQ)

70%

60%

Simulations

20%

40%

Written Communication Tasks

10%

N/A

 

Business Environment and Concepts (BEC)

Current Structure

CBT-e Structure  

3 Multiple-Choice Question (MCQ)
testlets containing a total of 90 questions

3 Multiple-Choice Question (MCQ) testlets containing a total of 72 questions

 

3 Written Communication tasks on
BEC topics

Current Testing Time: 2.5 hours

CBT-e Testing Time: 3 hours

 

Auditing and Attestation (AUD)

Current Structure

CBT-e Structure   

3 Multiple-Choice Question (MCQ)
testlets containing a total of 90questions

3 Multiple-Choice Question (MCQ) testlets: containing a total of 90 questions

2 Simulations in current (long) format

2 Written Communication tasks

1 Testlet containing 7 short Task-
Based Simulations (TBS) with the
research question in a new format

Current Testing Time: 4.5 hours

CBT-e Testing Time: 4 hours

 

Financial Accounting and Reporting (FAR)

Current Structure   現今考題架構

CBT-e Structure    2011 考題架構

3 Multiple-Choice Question (MCQ)
testlets consisting of a total of 90questions

3 Multiple-Choice Question (MCQ) testlets consisting of a total of 90 questions

2 Simulations in current (long) format

2 Written Communication tasks

1 Testlet containing 7 short Task-
Based Simulations (TBS) with the
research question in a new format

Current Testing Time: 4 hours

CBT-e Testing Time: 4 hours

 

Regulation (REG)

Current Structure  現今考題架構

CBT-e Structure   2011 考題架構

3 Multiple-Choice Question (MCQ)
testlets consisting of a total of 72
questions

3 Multiple-Choice Question (MCQ) testlets consisting of a total of 72 questions

2 Simulations in current (long) format

2 Written Communication tasks

1 Testlet containing 6 short Task-
Based Simulations (TBS) with the
research question in a new format

Current Testing Time: 3 hours

CBT-e Testing Time: 3 hours

 

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