Detail Pencils Down, Computers Up - The New CPA Exam   Oleh:  Mills, Craig N. ; Holder, William W. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 191 no. 3 (2001), page 57-62. Topik: COMPUTERS; computer; CPA exam Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Profound changes planned for the Uniform CPA Examination will affect the profession in a number of ways. First, and perhaps most important, the range of subjects and skills tested will be expanded to more closely replicate those needed to practice competently. Second, a project is under way to computerize the exam by the year 2003. This article looks at the new exam format and describes the issues and considerations to be resolved before it is implemented. The initiative to revamp the CPA exam resulted from changes in the knowledge and skills that entry - level CPA s need to practice competently. The exam plays a critical role in our profession’s responsibility to safeguard the public. Thus, while modernizing the format it is also necessary to ensure the exam continues to protect the public interest. The exam ensures that only individuals who demonstrate mastery of the knowledge and skills required for entry - level practitioners are allowed to enter the profession. A number of significant developments in the accounting profession necessitate changes in the scope of the exam and in the methods used to test candidates’ abilities. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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