USCPC考试一共有四门科目，这四门科目大家掌握的怎么样了呢?为了帮助大家更好的备考USCPA，中公小编关于为各位考生整理了一份美国注册会计师考试备考知识点，详情如下：
Definition of Enterprise Risk Management
ERM is the culture, capabilities, and practices, integrated with strategy setting and performance, that organizations rely on to manage risk in creating, preserving, and realizing value.
文化，能力，执行都要和公司策略设置以及绩效保持一致，依赖于风险管理来创造，保持，实现价值
Culture – core value
The collective thinking of the people within an organization
Important role in shaping decisions regarding risk
Capabilities – competitive advantage
Exploitation of competitive advantage
Adaptation to change
Practice：continually applied to the entire scope of activities
Integrated with strategy-setting and performance
Aligns with mission and vision
Promote an understanding of how risk potentially affects the entity overall.
Managing Risk Linked to Value
Risk appetite：
Range rather than a specific limitation
Expressed first in mission (why) and vision (how)
Varies between products, business units…
Relationship of value and risk appetite：
Managing risk enhances ability to create, preserve, and realize value
以上就是中公小编关于美国注册会计师考试备考知识点为各位考生做的整理，希望能对各位考生的USCPA备考有一定的帮助。想了解更多USCPA相关考试资讯，请持续关注美国注册会计师考试网。
