在2002年度会计师考试大纲的基础上,2003年注册会计师《考试大纲》作了如下修订:一、会计科目。按会计业务顺序,将原大纲的排列顺序进行了适当的调整,主要是将中期财务报告调到大纲的最后(内容相应简化),将所得税会计提至财务会计报告之后。大纲内容未做大的调整。二、审计科目 On the basis of the 2002 annual accountant examination outline, in 2003 the certified public accountant “examination outline” made the following revision: A, accounting subjects. In the order of accounting business, the original outline has been properly adjusted in order of arrangement, mainly because the interim financial report has been transferred to the end of the outline (the content is simplified accordingly), and the income tax account is added to the financial accounting report. Outline did not make major adjustments. Second, the audit subjects