USCPA Becker教材4.0版本更新！

簡化

F1M5

discontinued operations

F6M3

derivative and hedging

刪除

F1-7

GAAP and IFRS differences

F2M2

going concern

F7M1-3

pension

簡化

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

增加

A2

Business processes and internal controls

A3

Audit data analytics

A5

SOC1 and SOC2 Reports

簡化

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

增加

B1

business processes

B6

data management and analytics

B6

systems development and change management

B6

SOC1 and SOC2 reports

簡化

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