报考2020年美国注册会计师考试的小伙伴们，大家都有在认真备考吗？为了帮助大家更好的备考，下面帮考网就给大家分享一些USCPA考试AUD审计试题，备考的小伙伴赶紧来练练吧。

1.Which of the following factors most likely would cause a CPA to not accept a new audit engagement?

a.The CPA lacks an understanding of the prospective client\'s operations and industry.

b.The prospective client is unwilling to make all financial records available to the CPA.

c.The prospective client has already completed its physical inventory count.

d.The CPA makes oral inquiries (only) to the predecessor auditor regarding the prior year\'s audit.

答案：B

2.When an accountant compiles projected financial statements, the accountant\'s report should include a separate paragraph that:

a.Identifies the accounting principles used by management.

b.Describes the limitations on the projection\'s usefulness.

c.Describes the differences between a projection and a forecast.

d.Expresses limited assurance that the actual results may be within the projection\'s range.

答案：B

3. Which of the following best describes what is meant by the term generally accepted auditing standards?

A. Rules acknowledged by the accounting profession because of their universal application.

B. Pronouncements issued by the Auditing Standards Board.

C. Measures of the quality of the auditor\'s performance.

D. Procedures to be used to gather evidence to support financial statements.

答案：C

4. Which of the following provides the most authoritative guidance for an audit of an issuer?

A. General guidance provided by the Public Company Accounting Oversight Board Auditing Standards.

B. Specific guidance provided by the Statement on Auditing Standards.

C. An article in the AICPA CPA Letter addressing frequently asked questions on a new auditing standard.

D. Audit disclosure checklists obtained from a continuing professional education class.

答案：A

5. When a PCAOB auditing standard indicates that an auditor "could" perform a specific procedure, how should the auditor decide whether and how to perform the procedure?

A. By comparing the PCAOB standard with related AICPA auditing standards.

B. By exercising professional judgment in the circumstances.

C. By soliciting input from the issuer\'s audit committee.

D. By evaluating whether the audit is likely to be subject to inspection by the PCAOB.

答案：B

以上就是本次帮考网带给大家的内容，希望可以帮助到备考的小伙伴。如果大家想了解更多关于美国注册会计师考试的试题，敬请关注帮考网！