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Accounting Research
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The computer-based CPA exam is here to stay. Over 100,000 candi- dates have taken the exam since its inception in April, 20041. The computer-based CPA Exam can test a candidate’s work-related skills by using small cases called simulations. These simulations are minicases that require multiple tasks including communications and research.
The simulations component has replaced the old problems, other objec- tive format questions, and essays on the old paper-pencil exam. Not to worry! In many ways, the newer simulations component is actually easier for the CPA candidate because candidates are no longer required to structure the problem. Candidates no longer create the schedules, tables, and disclo- sures. Instead, the answer formats are created, and the candidate fills in the blanks.
Since the simulations are machine-graded, the simulation is broken into parts. Some parts may require matching exercises, completing a table, or calculating values. Other parts may require selecting an answer from a list of choices on a drop-down menu. Simulation questions with drop-down menus are similar to multiple-choice questions. Near the end of each simu- lation is a communications component, which is similar to the essay compo- nent in the old paper-pencil exam. Again, the computerized exam is easier, because candidates can easily edit the essay and use a spell-checker.
The newest part of the CPA exam is the research component which is included in each of the simulations. In the paper-pencil exam, it was good enough to know the rules. Now the candidate must know the rules and find them
Anita L. Feller - Personal Name
2st Edtion
978-0-470-29338-6
NONE
Accounting Research
Management
English
John Wiley & Sons, Inc
2008
USA
1-190
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