AICPA考试每年都有多多少少的变化，2021年AICPA备考同步例外，随着AICPA2021年7月新考纲的发布，其常用备考之一的Becker教材也更新了相关内容，AUD由V3.5更新至V4.0,其更新内容如下：

Auditing V4.0: The following topics have been removed, simplified, or expanded:

Removed: Seven topics are no longer testable and have been removed from the Becker course:

. Alerts that restrict the use of written communication (A1) Single statements (A1)

. Opening balances (A2)

. Auditing derivatives (A4)

. Communication of "other matters" (A4)

. Communication with component auditors (A4)

. Letters for underwriters and filings with the SEC (A6)

Simplified: Eight topics have been simplified on the new CPA Exam Blueprint and are still testable, but not as comprehensively as they have been tested in the past:

. Subsequently discovered facts (A1)

. Developing a detailed engagement plan (A2) Preconditions for an engagement (A2) Related parties (A3)

. Going concern (A4)

. Litigation claims and assessments (A4) Written representations (A4)

. Preparation of compliance reports (A5)

Expanded: Three topics have been expanded in the new CPA Exam Blueprint and in the Becker course:

. Business processes and internal controls (A2)

. Audit data analytics (A3)

. SOC1 and SOC2 Reports (A5)

在2021年7月1日或之后参加考试的同学，可以将各备考科目切换到新的V4.0版本，如果是在6月30日或之前考试IDE同学可以继续使用FAR V3.7、REG V3.7、AUD V3.5或BEC V3.2。

AUD科目学习：

AUD这门审计科目就是考察报考者对审计程序知识的了解和应用,AICPA考试主要以社会实际应用中的审计研究项目为主。

有审计会计背景的同学学习这科相对简单些，但是也不能大意马虎，没有审计背景的同学案例可能理解不到，需要多下功夫。

考的是审计对象与环境，审计流程和资料，审计报告，审计职责等知识点。学习该科需要掌握该科重难点有哪些，哪些内容需要熟记等。

目前已是Becker的学员可以在Becker后台主页右下角点击Coures Updates获取更新信息。

图片来源Becker软件

▍申明：本文内容由立信USCPA整理发布，转载请注明出处，如有疑问，请后台联系我们。