众所周知，USCPA考试是全英文作答，所以对于很多报考美国注册会计师的考生而言，尽快熟悉全英文的答题环境也是非常重要的，为了帮助大家更好的备考，帮考网为大家分享了美国注册会计师USCPA考试AUD审计练习试题，详情如下：

Silver, CPA, has been hired by Andrews Co., a publicly held company, to conduct a review of its interim financial information. While performing review procedures, Silver becomes aware of a significant change in the control activities at one of Andrew\'s branch locations. Which of the following might Silver consider performing in response to this situation?

1. Making additional inquiries, such as whether management has monitored the changes ａｎｄ　considered whether they were operating as intended.

II. Employing analytical procedures with a less precise expectation.

a.Both I ａｎｄ　II.

b.Neither I nｏｒII.

c.I only.

d.II only.

【答案解析】C

2.The phrase "U.S. generally accepted accounting principles" is an accounting term that:

a.Is included in the audit report to indicate that the audit has been conducted in accordance with generally accepted auditing standards (GAAS).

b.Includes broad guidelines of general application but not detailed practices ａｎｄ　procedures.

c.Provides a measure of conventions, rules, ａｎｄ　procedures governed by the AICPA.

d.Encompasses the conventions, rules, ａｎｄ　procedures necessary to define U.S. accepted accounting practice at a particular time.

【答案解析】D

3.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.

【答案解析】B

4.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 predecessｏｒauditｏｒregarding the priｏｒyear\'s audit.

【参考答案】B

5.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.

【答案解析】B

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