AICPA考试评分Q&A（二）

    大多数准备或者要参加AICPA（美国注册会计师）的人都知道考试的通过分数为75分，但真正知道这75分是怎么来的，分数里包含了哪些要素的的人很少。这里为大家准备了一些关于AICPA如何评分的Q&A供大家参考。

6. How do you score the written communications responses?
Most responses are scored by a computer grading program, which is calibrated using human scorers. In some cases, responses are scored by a network of human graders (all CPAs). If your score is close to the passing score, your written responses will be automatically re-graded by human graders. When there is more than one grader for a response, the average of the scores is used as the final grade.
(The following FAQ’s offer more detail about the exam. Read on if you would like to gain a better understanding of the scoring process.)
7. Can I pass the BEC section just by doing well on the multiple-choice questions?
Yes. However, it would be very difficult to do so as you would have to perform exceedingly well. It is advisable to be prepared for both the multiple-choice and the written communication questions.
8. Can I pass the AUD, FAR, or REG sections just by doing well on the multiple-choice questions?
No. The portion contribution from task-based simulations in those sections is too large. You would need to get some of the TBS questions correct in order to pass.
9. Is Multi-Stage Testing fair? Why are you using it?
Yes, it is fair. Since the characteristics of the test questions are taken into account in the scoring, there is no advantage or disadvantage to being assigned testlets of different difficulty. We use Multi-Stage Testing because the test questions are matched to proficiency levels, and therefore fewer questions are needed to obtain accurate estimates of proficiency.
10. How do you decide which questions are difficult and which are medium?
The difficulty levels of the test questions (and other statistics that are used to describe each test question) are determined through statistical analysis of candidate responses. At the question level, difficulty is not quantified as a category (e.g. moderate or difficult), but as a numeric value along a scale. Testlets are classified as either medium or difficult based on the average difficulty of the questions within that testlet.