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发帖数: 3512 | 1 Journal of Accountancy: http://www.journalofaccountancy.com/Issues/2011/May/20103616.htm
Can I pass the BEC section just by doing well on the multiple-choice
questions?
Yes. However, it would be very difficult to do so as you would have to
perform exceedingly well. It is advisable to be prepared for both the
multiple-choice and the written communication questions.
Can I pass the Auditing and Attestation (AUD), Financial Accounting and
Reporting (FAR), or Regulation (REG) sections just by doing well on the
multiple-choice questions?
No. The portion contribution from task-based simulations in those sections
is too large. You would need to get some of the task-based simulations
questions correct to pass.
In general terms, what are the steps taken to produce the reported score?
Initially, for purposes of score reporting, each component (multiple-choice
questions (MCQs), task-based simulations and written communication) is
treated separately (see Exhibit 2). For the multiple-choice and task-based
simulation components, IRT is used to obtain the scaled score for each type
of question. (IRT is a class of mathematical models used for exam
development and analysis, making it easier and more efficient to compare
candidate scores when they are based on exams that have different questions.)
The multiple-choice score is then mapped to a scale of 0 to 100. Similarly,
the task-based simulation score and total written communication raw score
are mapped to a scale of 0 to 100. The scores are then combined with the
policy weights (60% multiple-choice and 40% simulations for the AUD, FAR and
REG sections; 85% multiple-choice and 15% written communications for the
BEC section). The final step involves mapping the aggregate score to the 0-
to-99 scale used for score reporting.
Because a new section of essays was introduced into the Business Environment
and Concepts (BEC) section this year, initially, those essays will still
have to be scored by humans, Mattar said. The Examinations Team will need to
build computer models after it receives enough sample responses.
If a test taker’s total score is close to the passing score, the candidate
’s written responses will be automatically regarded by human graders. When
there is more than one grader for a response, the average of the scores is
used as the final grade, he said.
When are easier or more difficult questions given?
Candidates take three multiple-choice testlets (groups of multiple-choice
questions) per exam section. The first testlet is always a medium testlet.
Those who perform well get a more difficult second testlet, while those who
do not perform well receive a second medium difficulty testlet. Similarly,
the third testlet can be a medium or a more difficult one and is based on
performance on the first two testlets. Task-based simulation (TBS) questions
are pre-assigned and are not chosen based on performance on the multiple-
choice testlets. Exhibit 1 illustrates the process.
If you do poorly on the first testlet, you can still pass the exam, but you
will need to do better on the second and third testlets.
You can get all medium testlets and still pass, but for this to happen, you
would have to have good, but not excellent, performance on the first two
testlets, and then excellent performance on the last testlet.
How do you decide which questions are difficult and which are medium?
The difficulty levels of the test questions (and other statistics that are
used to describe each test question) are determined through statistical
analysis of candidate responses. At the question level, difficulty is not
quantified as a category (for example, moderate or difficult), but as a
numeric value along a scale. Testlets are classified as either medium or
difficult based on the average difficulty of the questions within that
testlet.
Does that mean difficult testlets can have easier questions and medium
testlets can have difficult questions?
Yes. All testlets have questions ranging in difficulty. Questions in
difficult testlets just have a higher average level of difficulty than those
in medium testlets. | g****n
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