School research of USC
Master of Accounting (MAcc)
The Leventhal Master of Accounting (MAcc) program is a full-time,
one-year program that begins in June for non-accounting
undergraduate majors, and August for undergraduate accounting
majors. Consistently ranked among the top graduate accounting
programs in the country, the MAcc program at the University of
Southern California prepares graduates for careers in:

Public Accounting

Financial Services and Investment Banking

Government and non-profit

Corporate Finance
Students study accounting in greater depth than is typically provided
in an undergraduate accounting program or MBA program with a
concentration in accounting. The objectives of the program include
developing the sound conceptual, technical, analytical and
communication skills that are required to succeed in the accounting
profession.
To accomplish these objectives, the program takes an intensive
approach with extensive use of the case study method and teamwork
in all courses. The program employs a rigorous case analysis
approach which requires students to exercise their analytical abilities
and develop effective verbal and written communication skills. The
case study method puts the student in the role of management,
making decisions about issues now facing the business world. This
enables the student to apply accounting and business concepts in
various settings to give a broad perspective to the role of accounting
rather than a narrow technical viewpoint.
Students may apply to the MAcc program after completing a
baccalaureate degree from an accredited college or university or
during their senior year. An undergraduate accounting or business
major is not necessary nor is work experience a requirement.
Students typically graduate the MAcc program having fullfilled the
educational requirements to sit for the Uniform Certified Public
Accountant (CPA) examination and have had exceptional success in
passing the exam.
COURSE ARRANGEMENT
Required Units = 30*
To complete the Master of Accounting degree, you will take a minimum of
10, three-unit courses:
3 Required Accounting Courses
9 units
3 Accounting Elective Courses
9 units
1 Required Accounting Information Systems
Course
3 units
1 Required Communication Course
3 units
2 Floating Electives Courses
6 units
10 Total Courses (minimum)
30 units
+1 Corporate Finance Course
+3 units (if needed)
33 units with Finance Course during
program
* After satisfying accounting prerequisite courses (see Admissions for a list of
prerequisite coursework). Accounting prerequisites may be completed through
undergraduate education or by completing ACCT 525, our 15-unit Summer
Intensive Program. An additional 3-unit Corporate Finance class is required of
MAcc students, but this requirement may be fulfilled before entering the program or
during the program. See below for a description of these requirements.
Required Accounting Courses (3)
ACCT 585
Professional Accounting Concepts
Spring
[Required]
2009
Choose two (or more) courses from the following list:
ACCT 537
Management Control Systems
Spring
2009
ACCT 546
Auditing/Assurance Services
Fall 2008
ACCT 557
Advanced Auditing Topics
Spring
2009
ACCT 581
Financial Statement Analysis
Spring
2009
Accounting Elective Courses (3)
Choose three (or more) courses from the following list.
ACCT 537
Management Control Systems
Spring
2009
ACCT 548
Enterprise Systems: Design, Implementation
Spring
2009
ACCT 549
Advanced Enterprise Systems and
Fall 2008
Technologies
ACCT 557
Advanced Auditing Topics
Spring
2009
ACCT
Tax Theory
Spring
560T
ACCT 574
2009
Accounting in Global Environment
Fall 2008
(International)
ACCT 581
Financial Statement Analysis
Spring
2009
ACCT 582
Mergers and Acquisitions (Acct and Tax
Fall 2008
Views)
ACCT 583
Accounting for Income Taxes
Spring
2009
ACCT 584
Family Wealth Preservation
Spring
2009
ACCT 587
Forensic Accounting
Spring
2009
ACCT 588
SEC Registration and Reporting
Spring
2009
ACCT 599
Special Topic – Strategy & Operations
Spring
through CFO Lens
2009
Required Accounting Information Systems Course (1)
Choose one based on your background and interest.
ACCT 547
Enterprise Information Systems
Fall 2008
ACCT 548
Enterprise Systems: Design,
Spring
Implementation, Security
2008
Advanced Enterprise Systems and
Fall 2008
ACCT 549
Technologies
DETAIL COURSES RECOMMENDATION
ACCT 537 Management Control Systems (3, Sm) Study of
systems and devices managers use to ensure that strategies are
being implemented as intended and that assets are not being stolen
or otherwise dissipated. Among the topics covered are planning and
budgeting systems, responsibility centers, performance measures
and evaluations, incentives, and the roles of controllers and internal
auditors. Prerequisite: GSBA 518 or GSBA 536.
ACCT 548 Enterprise Systems: Design, Implementation,
Security and Audit (3, Sp) Exploration of a number of areas
including the role systems play in organizations, the technology that
supports these systems and issues relating to technology risk,
system/application security and system review/audit. Prerequisite:
ACCT 547 or ACCT 371b.
ACCT 549 Advanced Enterprise Systems and Technologies (3,
FaSp) Design, control and development of advanced enterprise
systems, using reengineering, focusing on accounting and financial
systems, using a wide range of emerging existing technologies.
Recommended preparation: ACCT 547.
ACCT 557 Advanced Financial Statement Auditing Topics (3,
Sp) Advanced coverage of topics in financial statement auditing
including market effects of auditing, auditor litigation and client
acceptance, errors and fraud, analytical procedures, and
going-concern assessment. Prerequisite: ACCT 525x.
ACCT 574 Accounting in the Global Business Environment (3, Fa) Study
of national and international accounting and business issues; global capital
market changes; international accounting and business topics; cases and
studies of specific business entities and countries. Prerequisite: GSBA 510 or
GSBA 518 or GSBA 536.
ACCT 581 Financial Statement Analysis (3, SpSm) Analysis of
corporate financial reports from a decision-maker's perspective. This
course is case-and-applications-oriented. Applications include credit
analysis, equity valuation, and financial distress. Prerequisite: GSBA
510.
ACCT 560T Tax Theory and Its Business Applications (3, FaSp)
Taxation and its relationship to business and investment decisions;
the effects of taxation on business organization, capital structure,
policies, operation, and expansion. Recommended preparation:
introductory tax course.
ACCT 582 Accounting for Mergers and Acquisitions (3, Fa)
Theoretical and practical problems in accounting for business
combinations: purchase and pooling-of-interests accounting;
consolidated financial statements; income tax considerations;
International Accounting Standards. Prerequisite: GSBA 510.
ACCT 583 Accounting for Income Taxes (3, Sp) Examination of
the roles of auditors, tax professionals and corporate financial
personnel in preparing, analyzing and reviewing the accrual of income
taxes in financial statements. Open to M.B.T., M.Acc. and M.B.A.
students only. Prerequisite: ACCT 544, ACCT 572.
ACCT 584 Family Wealth Preservation (3, Sp) Analysis of
transfer of property during lifetime or at death from a tax saving
perspective.
ACCT 587 Forensic Accounting (3) Role of the accountant in
litigation matters. Identification and exploration of the analytical and
communication tools necessary to be an effective forensic accountant.
Prerequisite: ACCT 572x.
ACCT 588 Analysis and Implications of SEC Registration and Reporting
(3, Sp) Legal, institutional, and economic implications of being a U.S. public
company. The Securities and Exchange Commission and its influence on
investors, management, underwriters, and accountants. Recommended
preparation: ACCT 572.
ACCT 599 Special Topics (1, 1.5, 2, or 3, max 6, FaSpSm) Examination of
current literature and research techniques in contemporary accounting areas
including tax, auditing and international accounting.
ACCT 547 Enterprise Information Systems (3, Fa) Focuses on
accounting enterprise database models and information technology
required to support those systems. Includes analysis and design of
interfunctional process flows through reengineering to exploit
technology capabilities.
Professor profile
RUBEN A DAVILA 【 inportant NN】
FORENSIC ACCOUNTANT
213-740-5005
Email:rdavila@marshall.usc.edu
[ no paper, no books, perfect working experience]
2007 - Present
Board Member
AICPA Board of Examiners
2007 - Present
Board Member
AICPA BOE - Financial Accounting and Reporting Subcommittee
2007 - Present
Committee Member
NASBA Professional Continuing Education Committee
2006 - Present
Faculty Advisor
Latino Business Student Association
2004 - Present
Committee Member
Provost Committee - Oversight Committee for Athletic
Academic Affairs
2003 - Present
Member
National Association of Board of Accountancy (NASBA)
2001 - Present
Member
California State Bar
2001 - Present
Ruben A. Davila, Attorney at Law
Ruben A. Davila, Attorney at Law
1987 - Present
Ruben A. Davila, CPA, Consultant and Forensic Accountant
1982 - Present
Member
American Institute of Certified Public Accountants
2006–2007
Committee Member
AICPA -Board of Examiners - State Board Committee
2006–2007
Task Force Leader
IQAB - Evaluation Committee: Insitituto Mexicano de
Contadores Publicos
2005–2007
Committee Member
IQAB - Evaluation Committee - Institute CPAs in Ireland
2005–2007
Committee Member
IQAB - Substantial Equivalence Criterion Committee
2002–2007
Committee Member
LSOA - Graduate Curriculum Committee 2002-04; 2006-07
2003–2007
Board Member
International Qualifications Appraisal Board
2006–2007
Committee Member
NASBA - Education Committee
2004–2007
Board Member
Joint AICPA/NASBA: International Qualfications Appraisal Board
(IQAB)
2006–2007
USC Mentor for Transfer Students
USC Marshall Cohort
2004–2007
Committee Member
CBA - Legislative Commitee
2004–2007
Committee Member
CBA - Enforcement Protection Oversight Committee
2003–2007
Board Member
California Board of Accountancy
2006
Secretary-Treasurer
California Board of Accountancy
2004–2006
Faculty Advisor - USC Student Chapter
Assoc. of Latino Professionals in Acctg and Finance (ALPFA)
1998–2006
Committee Review Member
LSOA - Annual Performance Review Committee 1998-02; 2006
- Present
2005
Committee Member
CBA Committee on Professional Conduct
2004–2005
Committee Member
ALPFA - Scholarship Committee
2004–2005
Committee Member
ALPFA - Student Outreach Committee Member
2004
Task Force Member
CBA - IQEX Task Force
2003–2004
TF Member
CBA SOX Cascade Effect Task Force
2002–2004
Academic Advisor
Graduate Latino Business Students
–2003
Committee Member
LSOA - Graduate Admissions 1988-92, 2002-03
–2002
LSOA - Academic Standards Committee 1988-89, 1995-97,
2002-03
–2001
Committee Member
LSOA - Curriculum Development Committee 1997-98; 2000-01
1999–2001
Volunteer Law Clerk
Los Angeles Center for Law and Justice - Consumer Div.
–1999
Volunteer Law Clerk
L.A. District Attorney's - Criminal Courts
–1999
Volunteer Law Clerk
L.A. District Attorney's Office - Major Fraud Unit
1993–1995
Volunteer Teacher
Accounting Awarness Program
1986–1994
Faculty Advisor
Gamma Phi Beta Sorority
1986–1994
Non Resident Faculty Fellow
Office of Student Affairs
1989–1993
Volunteer Teacher
L.A. Academy of Finance
1988–1989
Faculty Advisor
Lambda Chi Alpha Fraternity
1979–1985
Senior Accountant - Adult Division
Deloitte & Touche
MARK L DEFOND
213-740-5016
defond@usc.edu
research field: corporate governace, auditing, international
accounting
if I really have interests in auditing, I believe he is the one
who deserves to be studied for long..
DeFond, M., Hung, M., Covrig, V. (2007). Home Bias, Foreign Mutual
Fund Holdings, and Voluntary Adoption of International
Accounting Standards. Journal of Accounting Research, 45,
41-70.
DeFond, M., Hung, M. Y., Trezevant, R. H. (2007). Investor Protection
and the Information Content of Annual Earnings
Announcements: International Evidence. Journal of Accounting
and Economics, 43, 37-67.
DeFond, M., Hung, M. Y. (2007). Investor Protection and Analysts'
Cash Flow Forecasts Around the World. Review of Accounting
Studies.
DeFond, M., Francis, J. (2005). Auditing Research after
Sarbanes-Oxley. Auditing: A Journal of Practice and Theory, 25,
5-30.
DeFond, M., Hann, R., Hu, X. (2005). Does the Market Value Financial
Expertise on the Audit Committees of Boards of Directors?.
Journal of Accounting Research, 43, 154-194.
DeFond, M. (2004). Discussion of the Riskiness of Large Audit Firm
Client Portfolios and Changes in Audit Liability Regimes:
Evidence from the US Audit Market.. Contemporary Accounting
Research, 21.
DeFond, M., Hung, M. Y. (2004). Investor Protection and Corporate
Governance: Evidence from Worldwide CEO Turnover. Journal
of Accounting Research, 42, 269-312.
DeFond, M., Hung, M. (2003). An Empirical Analysis of Analysts' Cash
Flow Forecasts.. Journal of Accounting and Economics, 35,
75-100.
DeFond, M. (2002). Discussion of The Balance Sheet as an Earnings
management Constraint.. The Accounting Review, 77, 29-33.
DeFond, M., Raghunandan, K., Subramanyam, K. R. (2002). Do
Non-Audit Service Fees Impair Auditor Independence?. Journal
of Accounting Research, 40, 1247-1274.
Chen, S., DeFond, M., Park, C. W. (2002). Voluntary Disclosure of
Balance Sheet Information in Quarterly Earnings
Announcements. Journal of Accounting and Economics, 33,
229-251.
DeFond, M., Park, C. (2001). The Reversal of Abnormal Accruals and
the Market Valuation of Earnings Surprises. The Accounting
Review(76), 375-404.
DeFond, M., Francis, J., Wong, T. J. (2000). Auditor Industry
Specialization and the Market Segmentation: Evidence from
Hong Kong. Auditing: A Journal of Practice and Theory, 19,
49-66.
DeFond, M. (2000). Discussion of Differences in Conservatism
Between Big Eight and Non-Big Eight Auditors Proceedings of
the 15th Illinois Audit Symposium.
DeFond, M., Wong, T. J., Li, S. (2000). The Impact of Improved
Auditor Independence on Audit Market Concentration in China.
Journal of Accounting and Economics, 28, 269-305.
DeFond, M., Park, C. (1999). The Effect of Competition on CEO
Turnover. Journal of Accounting and Economics, 27, 35-56.
DeFond, M., Subramanyam, K. R. (1998). Auditor Changes and
Discretionary Accruals. Journal of Accounting an Economics, 25,
35-68.
Becker, C., DeFond, M., Jiambalvo, J., Subramanyam, K. R. (1998).
The Effects of Audit Quality on Earnings Management. Auditing:
A Journal of Practice and Theory, 15, 1-24.
DeFond, M., Blacconiere, W. (1997). An Investigation of Audit
Opinions and Subsequent Auditor Litigation of Publicly Traded
Failed Savings and Loans.. Journal of Accounting and Public
Policy, 16, 415-454.
DeFond, M., Ettredge, M., Smith, D. (1997). An Investigation of
Auditor Resignations.. Research in Accounting Regulation, 11,
25-46.
DeFond, M., Park, C. (1997). Smoothing Income in Anticipation of
Future Earnings.. Journal of Accounting and Economics, 23,
115-139.
DeFond, M., Jiambalvo, J. (1994). Debt Covenant Violation and
Manipulation of Accruals.. Journal of Accounting and Economics,
17, 145-176.
DeFond, M., Jiambalvo, J. (1993). Factors Related to Auditor-client
Disagreements Over Income-Increasing Accounting Methods.
Contemporary Accounting Research, 9, 415-31.
DeFond, M. (1992). The Association Between Changes in Client Firm
Agency Costs and Auditor Switching. Auditing: A Journal of
Practice and Theory, 11, 16-31.
DeFond, M., Smith, D. B. (1991). Discussion of the Financial and
Market Effects of the SEC Accounting and Auditing Enforcement
Releases.. Journal of Accounting Research, 29(Supplement).
DeFond, M., Jiambalvo, J. (1991). Incidence and Circumstances of
Accounting Errors.. The Accounting Review, 66, 643-355.
Working Papers
DeFond, M., Zhang, J. Stock and bond market s reaction to covenant
violations
DeFond, M., Zhang, J. The Information Content of Earnings Surprises
in the Corporate Bond Market
DeFond, M., Hung, M. Y., Karaoglu, E., Zhang, J. Was Sarbanes Oxley
Good News for the Bond Market?
DeFond, M., Francis, J., Hu, X. Audit Quality, SEC Enforcement and
Geography
在读他的 paper~
DR. CECIL. W. JACKSON
Research field: signals of Fraudulent financial reporting
Phone: 213-740-5020
ceciljac@marshall.usc.edu
Books
Jackson, C. W. (2006). Business Fairy Tales: Grim Realities of
Fictitious Financial Reporting. Thomson -South-Western
Publishing.
Pincus, K. V., Jackson, C. W. (1999). Core Concepts of Accounting
Education: Accounting Issues Involving Economic Resources,
Custom Edition. Core Concepts of Accounting Information
McGraw-Hill.
Refereed publications
Jackson, C. W., O'Leary, D., Wallis, J. (1999). A Multiple Criterion
Model for the Product Pricing Decision. In , (Ed.), Advances in
Mathematical Programming and Financial Planning (pp. 39-46).
Jackson, C. W., Dollery, B. E. (1997). A Note on the Methodological
Parallels Between Accounting and Economics. The Journal of
Interdisciplinary Studies.
Jackson, C. W., Lin, T. W., Elnathan, D., Ferreira, L. (1993). Product
Costing and Cost Control in the new Manufacturing Environment.
The Review of Business Studies.
Jackson, C. W., Dollery, B. (1985). The Profit Maximizing Pricing
Model. Accountancy SA.
MRS. CHRISLYNN FREED
Research field: auditing and gender issues
Telephone: 213-740-5016
Email: cfreed@marshall.usc.edu
Refereed publications
Freed, C., Tucker, R. (2006). Auditing Textbook - Solutions to selected
chapters
YANIV KONCHITCHKI (ASSOCIATE PROF)
Research field: financial accounting, asset pricing, financial
statement analysis
Telephone:213-740-9399
Email: yaniv@marshall.usc.edu
Books
Aranya, N., Yampuler, E., Konchitchki, Y. (2007). Accounting in Business.
Book, Tel Aviv University Press.
Book chapters and other
Konchitchki, Y. (2007). Inflation and Nominal Financial Reporting.
Stanford University, Ph.D. Thesis, 92.
Working Papers
Konchitchki, Y., Simon, A. Would you Bet Your Savings on Today's Best
Analyst?.
Barth, M., Konchitchki, Y., Landsman, W. Cost of Capital and Earnings
Transparency.
Konchitchki, Y. Inflation and Nominal Financial Reporting: Implications
for Performance and Stock Prices.
International students profile
Robin Guo, MAcc2009
Undergrad School:Fudan University |Major:InternationalEconomy &
Trade | Hometown:Shanghai, China macc.mbt@marshall.usc.edu
After graduating with an International Economics degree from a
top-tier university in China, I worked for 3 years at Ernst & Young
(Shanghai Office) before entering the MAcc program at USC
Leventhal.
I chose the University of Southern California because of its prestigious
faculty, tight relation with the global business community, and its ideal
location. Please free to contact me with any questions, as I would be
pleased to share with you all the wonderful experience here.
问题：对于工作了 3 年的人来说为什么会想到要去念 msa?你觉得它对于你未来
的职业发展具有怎样的意义？
Crystal Ma, MAcc2009
Undergrad
School:
Guangdong
University
of
Foreign
Studies | Major: International Business Management / English
Hometown: Shenzhen, China
macc.mbt@marshall.usc.edu
I graduated from Guangdong University of Foreign Studies in China
with a BA in English for Business. Prior to joining the program, I
worked at PricewaterhouseCoopers for 1 year and did internships at
Standard Chartered Bank and China Merchants Bank. I chose the
MAcc program because of the extremely strong USC alumni network
and tremendous job opportunities for MAcc graduates. The best part
of the MAcc program is the Summer Intensive Program where
non-accounting undergraduates catch up with accounting majors in
several weeks and lifetime friends are made. I hope to work in an
accounting firm upon graduation. In my spare time I enjoy outdoor
sports, yoga, swimming and music. I have also been a Chinese
national volleyball player for 12 years.
问题:在刚开始的 2 个月提前学习的过程是否很辛苦？你觉得最困难的点是什么
呢？全英语授课环境，会计的专业知识？还是新环境的寂寞？，空前的压力？
Krista Victorio, MAcc 2009
Undergrad
School: Ateneo
de
Manila
University | Major: Economics | Hometown: Philippines and US
krista.victorio.2009@marshall.usc.edu
I recently graduated with a BA in Economics from a premier university
in Asia. While my undergraduate major has broadened my horizons
and given me a new perspective on things, I feel that a Master of
Accounting adds depth and skill to what I already know. As the world
we live in becomes an increasingly interconnected world of ideas,
people, and events, the realization is that accounting-accountability is
primary, especially in business.
USC is a top ranked university where you can expect to learn just as
much from your peers as from the university's distinguished faculty
and staff. Ultimately, USC is not just a school; USC is an
experience. I have lived in the US and the Philippines and have
traveled extensively. I enjoy playing sports – particularly football
(soccer), tennis, and golf – as well as photography, current events,
languages, and cross cultural appreciation. At this point, I am
considering a future in finance and developmental projects. Is the
MAcc program worth your time/money/social life? I like to think it
is. Should you need more convincing, let me know!
问题：extensive travel expeience 是否对于申请有明显的帮助，或者对于未
来念 msa 又具有什么样的影响呢？
Sunny Lei, MAcc 2009
Undergrad
School:
University
of
California,
San
Diego
|
Major: Economics
|
Hometown: Rowland Heights,
CA sunny.lei.2009@marshall.usc.edu
I graduated with a BA in Economics from UC San Diego in 2007. I
became interested in accounting when I took a financial accounting
course while studying abroad in Hong Kong. I realized the increasing
international scope of the profession was something I wanted to
pursue. With an interest in business but lacking the proper
foundation, I decided that my best option was to continue my
education through a graduate accounting program. I chose the USC
MAcc not only because of its outstanding reputation and location, but
also because it encouraged people with any undergraduate major to
apply. In the short amount of time I've spent here at USC, I'm glad to
say I've already encountered a great mix of students with diverse
backgrounds.
My work experience includes a summer internship with a major
commercial real estate firm and with a local accounting firm this past
tax season. After graduation, I plan to work in a public accounting firm
as an auditor in the financial services or energy industries, and
eventually bring my skills overseas. Outside of school, I enjoy
photography, ping pong, and watching the Lakers dominate your
favorite team! Feel free to ask me any questions you have concerning
the program, life as a student, or anything else that comes to mind.
Amit Cheela, MBT 2009
Undergrad
School: New
University | Major: Economics | Hometown: Edison, NJ
amit.cheela.2009@marshall.usc.edu
York
Originally from New York City, I graduated from NYU in 2007 with a BA
in Economics. Before joining USC, I held internships in investment
banking and the healthcare industry. I chose to get my Master in
Business Taxation from the University of Southern California because
I was confident that only USC could provide me with an outstanding
education, the support of a nationwide alumni network, and excellent
career prospects. Moreover, only USC offers students these benefits
in a metropolitan city such as Los Angeles. Please feel free to contact
me with any questions you have about the program or USC.
问题： nationalwide alumni network 对于未来的工作具有怎么样子的帮助？
detail? 为什么认为只有 usc 可以提供好的教学环节，好的人脉关系网，好的职
业 path.为什么这些东西在 chicago, 或者 uiuc 你觉得就不能获得呢？
Students profile 总结
1.
学生普遍都是本科毕业于牛校， 学的是和经济有关的
专业（可能不是 accounting）
2.
学生都具有很好的实习经验 比如很多学生都曾工作在
四大或者实习在四大
3.
学生都是很有头脑的。具体体现在他们每个人都知道为
什么要来学 accounting, 为什么选择 usc, usc 能够提供
什么样子的条件使他们将来就业更具有竞争力，将来毕
业后他们打算做什么，有的给出短期目标，有的给出了
长期的终身奋斗的目标。
4.
学生兴趣广泛。眼界开阔。
综上所述：
Usc 可能喜欢具有一定专业背景的学生，他们过去的 record
记录良好。但是 usc 并不真的计较本科的专业背景，讲到底
它喜欢拥有这样知识的人！他们不仅喜欢具有这样子知识的
人，他们很看重非常看重实习经历。USC 喜欢具有明确目标
的人。USC 喜欢兴趣广泛，眼界开阔的学生。
我努力的方向：
1. 努力做 field-research， 争取把会计原理和审计原理在暑假前都
吃透，看懂。对这个行业有一个全面的宏观的认识。
2. 我已经找到一份实习啦！是在立信会计事务所~暑假就可以将我学
的我会的在实际中体验运用下。好好参与项目。
3. 在做 school research 和 field research 的同时，对会计越来越了
解的基础上，我要好好理清楚我的 career path，有明确的人生目
标。更要知道我为什么要去学会计，为什么选择审计，为什么选
择我要投的学校，它对于我未来的职业发展有着怎么样的作用和
意义，它又存在着那些问题和不利条件，我具有怎么样的 quality，
为什么我适合这个学校，我的卖点又是什么，会计和审计在国外
和国内的不同发展前景，（回国或者不回）
4. 培养自己用西方人的思维去理解和交流。
5. 努力锻炼身体！
！
！！
！这是一个需要身体的行业，~~~
6 个选择 usc 的理由
1. 杰出的教授队伍可以提供你最优最全的知识和信息来面
对未来的全球化格局和激烈的社会竞争
2. 强调 team group 解决问题和 cases, 注重培养
communication skills
3. usc 招收的中国学生比例高，对华人很友好。
4. 教授和学生的关系不仅仅维系在课堂。他们是 partnership
的关系，能更有效的利用教授资源。
5. 国际化大都市的地理条件，方便找工作
6. 强大的学生人脉网，对于未来的求职和工作都有很大的帮
助