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USCPA Becker教材4.0版本更新！
| 變化一覽 | FAR | REG | AUD | BEC |
2021.7.1開始USCPA 所用新考綱對(duì)應(yīng)的Becker教材4.0已在Becker軟件中更新，FAR和REG主要是刪減一些內(nèi)容，AUD和BEC變化較大。
FAR科目
|
變化形式 |
章節(jié) |
內(nèi)容 |
|
簡(jiǎn)化 |
F1M5 |
discontinued operations |
|
F6M3 |
derivative and hedging |
|
|
刪除 |
F1-7 |
GAAP and IFRS differences |
|
F2M2 |
going concern |
|
|
F7M1-3 |
pension |
REG科目
|
變化形式 |
章節(jié) |
內(nèi)容 |
|
簡(jiǎn)化 |
R4M6 |
net operating loss and capital loss limitations |
|
R6M3 |
tax-exempt organizations-unrelated business income |
|
|
R7M6 |
secured transactions |
|
|
R8M1&2 |
bankruptcy and insolvency |
|
|
刪除 |
R2M4 |
alternative minimum tax |
|
R6M1&2 |
estate taxation |
|
|
R6M3 |
tax-exempt organizations-maintaining tax-exempt status |
|
|
R8M3 |
securities exchange acts of 1933 and 1934 |
AUD科目
|
變化形式 |
章節(jié) |
內(nèi)容 |
|
增加 |
A2 |
Business processes and internal controls |
|
A3 |
Audit data analytics |
|
|
A5 |
SOC1 and SOC2 Reports |
|
|
簡(jiǎn)化 |
A1 |
Subsequently discovered facts |
|
A2 |
Developing a detailed engagement plan |
|
|
A2 |
Preconditions for an engagement |
|
|
A3 |
Related parties |
|
|
A4 |
Going concern |
|
|
A4 |
Litigation claims and assessments |
|
|
A4 |
Written representations |
|
|
A5 |
Preparation of compliance reports |
|
|
刪除 |
A1 |
Alerts that restrict the use of written communication |
|
A1 |
Single statements |
|
|
A2 |
Opening balances |
|
|
A4 |
Auditing derivatives |
|
|
A4 |
Communication of “other matters” |
|
|
A4 |
Communication with component auditors |
|
|
A6 |
Letters for underwriters and filings with the SEC |
BEC科目
|
變化形式 |
章節(jié) |
內(nèi)容 |
|
增加 |
B1 |
business processes |
|
B6 |
data management and analytics |
|
|
B6 |
systems development and change management |
|
|
B6 |
SOC1 and SOC2 reports |
|
|
簡(jiǎn)化 |
B2 |
Capital structure |
|
B6 |
Information technology systems development and maintenance |
|
|
B6 |
information technology continuity and recovery plans |
|
|
刪除 |
B1 |
Regulatory frameworks other than Sarbanes-Oxley |
|
B5 |
General macroeconomic content |
BECKER復(fù)習(xí)功能介紹
MCQ：選擇題，做題時(shí)可以通過(guò)點(diǎn)“Mark”標(biāo)注題目。打開每個(gè)小節(jié)的選擇題時(shí)可以選：全部題目，做錯(cuò)/未做題目，標(biāo)注的題目，進(jìn)行針對(duì)練習(xí)。
Unlimited practice：進(jìn)入具體章節(jié)里的選擇題，大題練習(xí)是固定的。unlimited practice是綜合測(cè)試，可以選定章節(jié)，題數(shù)，綜合，練習(xí)。有random，隨機(jī)模式和 personalized 個(gè)人化模式。Personalized 個(gè)人化模式，是根據(jù)做題記錄，挑選需要練習(xí)的題目。
Flashcard：知識(shí)點(diǎn)抽認(rèn)卡，幫助記憶。
Final review：沖刺班是根據(jù)Final review錄制，對(duì)知識(shí)點(diǎn)整理歸納總結(jié)，和教材章節(jié)不一樣，里面的選擇題和大題比較典型。
Glossary：詞匯表，幫忙熟悉專業(yè)詞匯。
AICPA-Newly Released Questions: AICPA近期發(fā)布的試題，可以練習(xí)評(píng)估一下試題難度，考查特點(diǎn)。
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