[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180316-105":59,"doc-detail-180316-en":129},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":64,"keywords":65,"description":66,"schema_data":67,"social_meta":122,"head_meta":124,"extra_data":126,"updated_unix":128},105,"en","9780470135211-excerpt","","This document excerpt outlines the skill categories and their corresponding weights for an examination, likely related to auditing and accounting, given the modules listed such as Engagement Planning, Internal Control, Evidence, Reporting, Audit Sampling, and Auditing with Technology. It details the content specification areas and the percentage breakdown for each skill, including Communication, Research, Analysis, Judgment, and Understanding. The document also presents a timeline for testing windows, indicating periods when the exam is available and when AICPA reviews and updates occur. Furthermore, it contrasts the Pencil-and-Paper Examination format, which was up to November 2003 and lasted 15.5 hours over two days, with the Computer-Based Examination commencing April 5, 2004, which has a total duration of 14 hours spread over a flexible period. The computer-based exam structure includes Auditing & Attestation, Financial Accounting & Reporting, Regulation, and Business Environment & Concepts. A self-assessment table is provided for the modules, allowing individuals to rate their proficiency as Proficient, Fairly Proficient, Generally Familiar, or Not Familiar. The weights for the skills indicate that Understanding is the most heavily weighted skill category, followed by Analysis and Judgment, with Communication and Research having lower percentages.",{"@graph":68,"@context":121},[69,83,104],{"@type":70,"itemListElement":71},"BreadcrumbList",[72,76,78,81],{"item":73,"name":74,"@type":75,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":77,"name":9,"@type":75,"position":14},"https://docshare.wps.com/document/",{"item":79,"name":20,"@type":75,"position":80},"https://docshare.wps.com/document/exam/",3,{"item":82,"name":64,"@type":75,"position":19},"https://docshare.wps.com/document/9780470135211-excerpt/180316/",{"url":82,"name":64,"@type":84,"image":85,"author":90,"headline":64,"publisher":93,"fileFormat":96,"inLanguage":63,"description":66,"dateModified":97,"datePublished":98,"encodingFormat":96,"isAccessibleForFree":99,"interactionStatistic":100},"DigitalDocument",{"url":86,"@type":87,"width":88,"height":89},"https://docshare.wps.com/thumbnails/9780470135211-excerpt/180316.png","ImageObject",300,407,{"name":91,"@type":92},"Jiven","Person",{"url":73,"name":94,"@type":95},"DocShare","Organization","application/pdf","2026-09-19","2026-09-02",true,{"@type":101,"interactionType":102,"userInteractionCount":14},"InteractionCounter",{"@type":103},"ViewAction",{"@type":105,"mainEntity":106},"FAQPage",[107,113,117],{"name":108,"@type":109,"acceptedAnswer":110},"What are the main skill categories assessed in the examination, and what are their respective weights?","Question",{"text":111,"@type":112},"The main skill categories assessed are Understanding (35-45%), Analysis (12-22%), Judgment (12-22%), Communication (10-20%), and Research (6-16%). Understanding is the most heavily weighted skill.","Answer",{"name":114,"@type":109,"acceptedAnswer":115},"What is the difference between the Pencil-and-Paper Examination and the Computer-Based Examination?",{"text":116,"@type":112},"The Pencil-and-Paper Examination, conducted up to November 2003, lasted 15.5 hours over two days and covered Auditing, Financial Accounting & Reporting, Accounting & Reporting, and Business Law & Professional Responsibilities. The Computer-Based Examination, starting April 5, 2004, is 14 hours long, flexible, and divided into Auditing & Attestation, Financial Accounting & Reporting, Regulation, and Business Environment & Concepts.",{"name":118,"@type":109,"acceptedAnswer":119},"What does the testing window information indicate?",{"text":120,"@type":112},"The testing window information specifies the months during which the computer-based examination is available (January-February, April-May, July-August, October-November) and the months for AICPA Review & Update when the exam is unavailable (March, June, September, December).","https://schema.org",{"og:url":82,"og:type":123,"og:title":64,"og:site_name":94,"og:description":66},"article",{"robots":125,"canonical":82},"index,follow",{"doc_id":127,"site_id":62},180316,1788340265,{"code":4,"msg":5,"data":130},{"doc_id":127,"user_id":131,"nickname":91,"user_avatar":132,"doc_module":4,"category_id":19,"category_name":20,"doc_title":64,"doc_description":66,"doc_content":133,"file_id":134,"file_url":135,"file_type":136,"file_size":137,"view_count":14,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":138,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":66,"update_tm":128,"read_time":143},1099513958607,"https://ap-avatar.wpscdn.com/avatar/100002390cf8733938c?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778829742770036399","|  | Skill Categories |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n| Content Specification\u003Cbr>Outline Areas | Communication | Research | Analysis | Judgment | Understanding | Content\u003Cbr>Weights |\n| I. Planning the engagement |  |  |  |  |  | 22-28% |\n| II. Internal controls |  |  |  |  |  | 12-18% |\n| III. Obtain and document information |  |  |  |  |  | 32-38% |\n| IV. Review engagement and evaluate information |  |  |  |  |  | 8-12% |\n| V. Prepare communications |  |  |  |  |  | 12-18% |\n| Skills Weights | 10-20% | 6-16% | 12-22% | 12-22% | 35-45% |  |\n\n\n| Testing Window (Exam Available) | January through\u003Cbr>February | April through May | July through August | October through\u003Cbr>November |\n| --- | --- | --- | --- | --- |\n| AICPA Review & Update (Exam Unavailable) | March | June | September | December |\n\n\n| Pencil-and-Paper Examination up to November 2003 (15.5 hours in 2 days) | Computer-Based Examination commencing April 5, 2004 (14 hours over flexible period of time) |\n| --- | --- |\n| Auditing (4.5 hours)\u003Cbr>Financial Accounting & Reporting (4.5 hours)\u003Cbr>Accounting & Reporting (3.5 hours)\u003Cbr>Business Law & Professional Responsibilities (3 hours) | Auditing & Attestation (4.5 hours)\u003Cbr>Financial Accounting & Reporting (4 hours) Regulation (3 hours)\u003Cbr>Business Environment & Concepts (2.5 hours) |\n\n\n| No. | Module | Proficient | Fairly\u003Cbr>Proficient | Generally\u003Cbr>Familiar | Not\u003Cbr>Familiar |\n| --- | --- | --- | --- | --- | --- |\n| 1. | Engagement Planning |  |  |  |  |\n|  |  |  |  |  |  |\n| 2. | Internal Control |  |  |  |  |\n| 3. | Evidence |  |  |  |  |\n| 4. | Reporting |  |  |  |  |\n| 5. | Audit Sampling |  |  |  |  |\n| 6. | Auditing with Technology |  |  |  |  |","cbCaieSF4lJxQ9tC","https://ap.wps.com/l/cbCaieSF4lJxQ9tC","pdf",120112,15,"English","# Content Specification\n## Skills Weights\n# Testing Window (Exam Available)\n# Pencil-and-Paper Examination up to November 2003\n# Computer-Based Examination commencing April 5, 2004\n# Module Proficiency Assessment","[{\"question\":\"What are the main skill categories assessed in the examination, and what are their respective weights?\",\"answer\":\"The main skill categories assessed are Understanding (35-45%), Analysis (12-22%), Judgment (12-22%), Communication (10-20%), and Research (6-16%). Understanding is the most heavily weighted skill.\"},{\"question\":\"What is the difference between the Pencil-and-Paper Examination and the Computer-Based Examination?\",\"answer\":\"The Pencil-and-Paper Examination, conducted up to November 2003, lasted 15.5 hours over two days and covered Auditing, Financial Accounting \\u0026 Reporting, Accounting \\u0026 Reporting, and Business Law \\u0026 Professional Responsibilities. The Computer-Based Examination, starting April 5, 2004, is 14 hours long, flexible, and divided into Auditing \\u0026 Attestation, Financial Accounting \\u0026 Reporting, Regulation, and Business Environment \\u0026 Concepts.\"},{\"question\":\"What does the testing window information indicate?\",\"answer\":\"The testing window information specifies the months during which the computer-based examination is available (January-February, April-May, July-August, October-November) and the months for AICPA Review \\u0026 Update when the exam is unavailable (March, June, September, December).\"}]","9780470135211-excerpt | PDF",38]