AICPA:4月2日AUD及BEC經(jīng)驗分享

　　先說下午考的AUD吧。MCQ部分的題目記不清了，主要的考點：
　　* Independence的要求
　　* quality control system考了五六個題
　　* non-issuer audit比重在20%左右
　　* Management representation letter date (正確答案：same as report date；我的答案錯了)
　　* Simulation的7個題，分別有報表調(diào)整，各種RATIO的implication，兩個research(association with client and report on an incomplete single statement)，兩個審計題目，問如何發(fā)現(xiàn)列出的問題，以及應采取何種procedures
　　上午BEC三個作文：
　　* The BOD of a company didn't consider the just-in-time system in the disaster recovery and business continuity plans. Advise the BOD on taking consideration of the JIT system in the plans;
　　* Take 3 examples to persuade the BOD of a manufacturing company BOD to expand overseas;
　　* The BOD of a banking company is considering forming a customer service committee on the Board. As a CFO, advise your CEO about the personnel to be included in the Committee, the time plan, and why should initiate the project.
　　BEC其他考點：
　　* SOX部分出題挺多；
　　* Variance的題目大概6-7個；
　　* 兩個breakeven point in dollars；
　　* 兩個左右cost of capital
　　* cash management - expedite collection
　　* IT internal control有近10個題，一個control分別general control和application的題出現(xiàn)兩次；