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美国注册会计师考试AUD审计模拟练习题，详情如下：
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.
【正确答案】B
以上就是中公财经小编为大整理的美国注册会计师考试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。扫描下方二维码进群，还可找到更多志同道合的“考友”！
