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：

1. Which of the following statements is correct concerning materiality in a financial statement audit?

a. The auditor\'s materiality judgments generally involve quantitative, but not qualitative, considerations.

b. Materiality levels are generally considered in terms of the smallest aggregate level of misstatement that could be considered material to any one of the financial statements.

c. If the materiality amount used in evaluating audit findings increases from the amount used in planning, the auditｏｒshould apply additional substantive tests.

d. Analytical procedures performed during an audit\'s review stage usually decrease materiality levels.

答案：b

2.Comfort letters ordinarily are signed by the client\'s:

a.Audit committee.

b.Underwriter of securities.

c.Seniｏｒmanagement.

d.Independent auditor.

答案：d

3.An auditor\'s report on financial statements prepared on the cash receipts ａｎｄ　disbursements basis of accounting should include all of the following,except:

a.A reference to the note to the financial statements that describes the cash receipts ａｎｄ　disbursements basis of accounting.

b.An opinion as to whether the financial statements are presented fairly in conformity with the cash receipts ａｎｄ　disbursements basis of accounting.

c.A statement that the cash receipts ａｎｄ　disbursements basis of accounting is not a comprehensive basis of accounting.

d.A statement that the audit was conducted in accordance with auditing standards generally accepted in the United States of America.

答案：C

4.Which of the following statements is correct concerning letters fｏｒ underwriters, commonly referred to as comfort letters?

a.Letters fｏｒunderwriters typically give negative assurance on unaudited interim financial information.

b.Letters fｏｒunderwriters ordinarily ｕｐｄａｔｅauditors\' opinions on the priｏｒ year\'s financial statements.

c.Letters fｏｒunderwriters are required by the Securities Act of 1933 fｏｒthe initial public sale of registered securities.

d.Letters fｏｒunderwriters usually are included in the registration statement accompanying a prospectus.

答案：A

5. An auditｏｒmay express an opinion on an entity\'s accounts receivable balance even if the auditｏｒhas disclaimed an opinion on the financial statements taken as a whole provided the:

a. Use of the report on accounts receivable is restricted to internal use only.

b. Auditｏｒalso reports on the current asｓｅｔportion of the entity\'s balance sheet.

c. Report on accounts receivable discloses the reason fｏｒthe disclaimer of opinion on the financial statements.

d. Report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements.

答案：D

6.Harris, CPA, has been asked to audit ａｎｄ　report on the balance sheet of Fox Co., but not on the statements of income, retained earnings, ｏｒcash flows. This audit will not be performed in conjunction with an audit of the complete ｓｅｔof financial statements. Under these circumstances, Harris may:

a. Not accept the engagement because it would constitute a violation of the profession\'s ethical standards.

b. Accept the engagement because such engagements merely involve special considerations in the application of U.S. GAAS.

c. Not accept the engagement because it would be tantamount to rendering a piecemeal opinion.

d. Accept the engagement but should disclaim an opinion because the complete ｓｅｔof financial statements was not audited.

答案：B

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