USCPA考试**改革消息---2014年起停止对旧审计准
2013年10月08日 作者：admin 来源：未知
AICPA协会计划于明年停止对旧审计准则的考核。
新的审计准则，是由AICPA于2012年颁布的澄清版审计准则，简称AU-Cs。自2012/12/15后生效，并自2013Q3开始适用于AUD考试。在此之前，现在使用的澄清初版，即详尽版AUs, 在考试中仍然适用。
自2014/1/1开始，aicpa将暂停Aus的发行。 这个按照正常进度操作，在新准则发行并使用1年后完全停止。自2014/1/1开始，Aus将不再适用AICPA auditing.
原文如下：
The American Institute of CPAs intends to stop testing for knowledge of older auditing standards on its Uniform CPA Examination next year.
The clarified U.S. Auditing Standards, also known as the AU-Cs, issued by the AICPA’s Auditing Standards Board in 2012, are effective for audits of financial statements for periods ending on or after Dec. 15, 2012. These clarified standards became eligible for testing on the Uniform CPA Examination beginning in the third quarter of 2013. At present, the pre-clarified standards, otherwise known as the extant auditing standards, or AUs, remain in effect and are also eligible for testing on the Uniform CPA Examination, according to the AICPA.
On Jan. 1, 2014, the AICPA plans to suspend publication of the extant auditing standards. This follows the normal timeline, where publication is stopped approximately one year after a new standard is issued.
Beginning in the first quarter of 2014, the extant standards will no longer be tested on the AUD section of the CPA Exam. The clarified U.S. Auditing Standards will remain eligible for testing, however.
新的审计准则，是由AICPA于2012年颁布的澄清版审计准则，简称AU-Cs。自2012/12/15后生效，并自2013Q3开始适用于AUD考试。在此之前，现在使用的澄清初版，即详尽版AUs, 在考试中仍然适用。
自2014/1/1开始，aicpa将暂停Aus的发行。 这个按照正常进度操作，在新准则发行并使用1年后完全停止。自2014/1/1开始，Aus将不再适用AICPA auditing.
原文如下：
The American Institute of CPAs intends to stop testing for knowledge of older auditing standards on its Uniform CPA Examination next year.
The clarified U.S. Auditing Standards, also known as the AU-Cs, issued by the AICPA’s Auditing Standards Board in 2012, are effective for audits of financial statements for periods ending on or after Dec. 15, 2012. These clarified standards became eligible for testing on the Uniform CPA Examination beginning in the third quarter of 2013. At present, the pre-clarified standards, otherwise known as the extant auditing standards, or AUs, remain in effect and are also eligible for testing on the Uniform CPA Examination, according to the AICPA.
On Jan. 1, 2014, the AICPA plans to suspend publication of the extant auditing standards. This follows the normal timeline, where publication is stopped approximately one year after a new standard is issued.
Beginning in the first quarter of 2014, the extant standards will no longer be tested on the AUD section of the CPA Exam. The clarified U.S. Auditing Standards will remain eligible for testing, however.
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