AICPA

2025 AICPA 시험 개정 완벽 정리 + 과목별 전략 & 시간관리 팁 대공개! 🧭 목차 2025 AICPA 시험 개정 요약 시험 형식 및 문항 수 과목별 시험 시간 전략표 (엑셀 다운로드 포함) 시험 시간 관리 팁 & 과목별 전략 마무리 정리 1. 🎯 2025 AICPA 시험 개정 요약 2025년 1월부터 CPA 시험은 기존 4과목 체제에서 핵심(Core) 과 선택(Discipline) 체제로 개편되었습니다. Core 과목 (필수): AUD, FAR, REG Discipline 과목 (택1): BAR, ISC, TCP 👉 전체 개정 블루프린트 한글 번역 요약은 본문에 포함되어 있습니다. 2. 📝 시험 구성 및 문항 수 각 과목은 5개의 시험 세트(Testlet)로 구성됩니다. Testlet 1~2: 객관식 문제 (MCQ) Testlet 3~5: 주관식 시뮬레이션 문제 (TBS) 과목 MCQ1 MCQ2 TBS3 TBS4 TBS5 AUD 39 39 2 3 2 FAR 25 25 2 3 2 REG 36 36 2 3 3 BAR 25 25 2 3 2 ISC 41 41 1 3 2 TCP 34 34 2 3 2 ⏰ 각 과목 시험 시간은 4시간 이며, 중간에 15분 휴식 가능 (시험 시간 외) 3. ⏱️ 과목별 시험 시간 전략표 아래는 과목별 MCQ/TBS에 대한 추천 시간 분배 전략입니다. 📥 엑셀 다운로드: CPA 시험 시간 전략표.xlsx 과목 MCQ 수 TBS 수 MCQ당 시간 TBS당 시간 Buffer AUD 78 7 1.3분 17.3분 20분 FAR 50 7 2.0분 17.3분 20분 REG 72 8 1.4분 15.1분 20분 BAR 50 7 2....

📘 CPA AUD Simulation #1 - Is Independence Really Impaired? 📘 CPA AUD Simulation #1 - Is Independence Really Impaired? 💡 TIP: A spouse's investment can be considered a direct financial interest that impairs independence! Scenario: Bright & Co. is preparing to take on a new audit client. Before the engagement begins, you must evaluate whether certain team member relationships impair auditor independence. Review each case below and determine whether independence is impaired. Situation Independence Impaired? (Yes / No) A. The engagement partner's spouse owns $1,000 of GreenSky stock in a retirement account. Yes B. A staff auditor previously worked as GreenSky’s internal auditor but left the company 6 months ago. No C. A partner in a different office provides tax services to GreenSky but is not involved in t...

🧾 Task-Based Simulation: Evaluating Auditor Independence Scenario: You are a senior auditor at the public accounting firm Bright & Co. The firm is preparing to accept a new audit engagement with a privately held manufacturing company, GreenSky Corp. As part of the client acceptance procedures, you are required to evaluate potential threats to auditor independence based on the relationships and financial interests disclosed by team members. Instructions: For each situation listed below, indicate whether auditor independence is impaired or is not impaired . Situation Independence Impaired? (Yes / No) A. The engagement partner’s spouse owns $1,000 worth of GreenSky Corp. stock in a retirement account. Yes B. A staff auditor on the team previously worked as GreenSky’s internal auditor and left the company 6 months ago. No C. A partner in a different office of Bright & Co. provid...

  CPA AUD Practice Questions (21–30) Question 21 An auditor found a $300 misstatement in a sample that represents 20% of the inventory. What is the projected total misstatement? A. $360 B. $540 C. $1,500 D. $1,800 Correct Answer:  C Explanation: Projected misstatement is calculated by extrapolating the error to the entire population. $300 ÷ 20% = $1,500 Question 22 What is the most appropriate way to corroborate management’s response using professional skepticism? A. Inquire of internal auditors B. Review the general ledger C. Obtain confirmation from a third party D. Review internal correspondence Correct Answer:  C Explanation: Independent third-party confirmations provide stronger audit evidence than internal documentation or discussions. Question 23 Which procedure best supports an auditor’s opinion on a client’s cash balances? A. Count petty cash B. Send a bank confirmation C. Scan disbursements ledger D. Vouch disbursements entries Correct Answer:  B Explanatio...

  CPA AUD Practice Questions (11–20) Question 11 Which item must be returned to a client even if they haven't paid their audit fees? A. Confirmations obtained during the audit B. Audit workpapers created by the auditor C. Client documents created by the auditor D. Records originally prepared by the client Correct Answer:  D Explanation: Auditors are required to return original client documents, even if payment is pending. These belong to the client and are not considered auditor workpapers. Question 12 Which party is  not  considered a “covered member” under the AICPA Code of Professional Conduct? A. Partner in the same office as the engagement lead B. Managing partner in a different office C. Former auditor now working at a firm providing consulting to the client D. The firm’s employee benefit plan Correct Answer:  C Explanation: A former auditor working for a third-party consultant to the client is generally not considered a covered member, assuming no ongoing...

3 Reworded CPA AUD Questions with Detailed Explanations In this post, we’ll go over 3 carefully reworded CPA AUD exam questions. Each question includes the correct answer and a concise explanation to help you prepare effectively. Question 1 Which document must be returned to the client, even if audit fees remain unpaid? A. Confirmations obtained during the audit B. Audit documentation created by the auditor C. Client-related documents prepared by the auditor D. Client-provided documents used during the audit Correct Answer: D Explanation: Documents originally provided by the client must be returned upon request, regardless of unpaid fees. These are not the property of the auditor and are not part of audit workpapers. Key takeaway: Client-provided records always belong to the client and must be returned. Question 2 Who is not considered a covered member under the AICPA Code of Professional Conduct? A. A partner in the same office as the engagement partn...