很多想要报考美国注册会计师考试的考生，不知道该如何准备全英文考试，为了帮助大家更好的备考，中公财经小编为大整理了一份USCPA考试：AUD审计模拟练习题，详情如下：
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.
【参考答案】B
以上就是中公财经小编为大整理的USCPA考试：AUD审计模拟练习题，希望能对各位USCPA考生有所帮助，也预祝大家能尽早拿下USCPA证书。
