科目组合（Subject combination）.docVIP

科目组合（Subject combination） I. Analysis of the degree of difficulty in the combination of CPA examination subjects 1., two entrance examination scheme (1) the difficulty of accounting and Auditing: assumes * *: connection degree assumes time: assumes. General accounting and audit related audit is relatively large, such as in the thirteen chapter to the seventeen chapter is the theory and practice of auditing with the part, this part involves a lot of accounting knowledge, these knowledge are required to understand and grasp; also adjust the audit report of the entry is actually in the accounting entries on the basis of the subjects involved, the adjustment into the final project report, although on the surface of accounting entries and audit adjustment entries vary, but the two sources are the same; the other is the audit for the enterprise internal control considerations, relates to the enterprise internal information transfer, the process itself is the need of accounting knowledge do the basics. So it is the basic theory of audit or audit practice are closely related and accounting knowledge, learning need to have some basic accounting audit, the order should be learning in accounting, accounting and auditing are more difficult subjects, but learn together to promote each other, the time spent less than individual learning two time. (2) the difficulty of accounting and tax law: * * *: the connection degree assumes time: assumes The combination of accounting and tax law is relatively close, and it is obvious that the chapter of income tax in accounting, needless to say. There is the issue of income tax is a main line through the accounting book, whether the fair value measurement of assets, income or confirmation of a chapter, or a long-term equity investment, or the day after the adjustment, or other matters or matters of investigation section, deferred income tax is always a key, a thread is running through the so, to know whether the knowledge of tax law will dire