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美国的执业会计师(CPA)、执业管理会计师(CMA)和执业内部审计师(CIA)考试是当前美国最为普遍的3种会计职业证书考试。考试分别由美国执业会计师协会(AICPA)、管理会计师协会(IMA)和内部审计师协会(IIA)设计、组织并颁发证书。它们是检验从事会计职业人员的专业知识和能力的水平考试,对于提高美国会计、审计人员的社会地位,引导美国大学会计,审计教学内容的变革和发展起着重要的作用。下面对这3种考试分别作简要的介绍。一、执业会计师考试
The United States of America certified public accountants (CPA), practicing management accountants (CMA) and practicing internal auditors (CIA) exam is currently the United States the most common three accounting exam certificates. The exams were designed, organized and issued by the American Institute of Certified Practicing Accountants (AICPA), Institute of Management Accountants (IMA) and Institute of Internal Auditors (IIA). They are the level tests that examine the professional knowledge and ability of accounting professionals and play an important role in improving the social status of American accounting and auditors and in guiding the reform and development of accounting and auditing teaching contents in American universities. The following three exams for a brief introduction. A certified public accountant examination