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美国CPA考试科目：审计与鉴证
Auditing & Attestation 审计与鉴证
考试形式：单项选择题组（占60％）和模拟案例题组（占40％）
考试时间： 4小时
知识点比重：
1) Engagement Acceptance and Understanding the Assignment (12% - 16%)
2) Understanding the Entity and Its Environment (including Internal Control) (16% - 20%)
3) Performing Audit Procedures and Evaluating Evidence (16% - 20%)
4) Evaluating Audit Findings, Communications, and Reporting (16% - 20%)
5) Accounting and Review Services Engagements (12% - 16%)
6) Professional Responsibilities (16% - 20%)
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