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：
Jackson & Company, CPAs, plan to audit the financial statements of Perigee Technologies, an issuer as defined under the Sarbanes-Oxley Act of 2002. Which of the following situations would impair Jackson's independence?
a. Provision of personal tax services to Johnson, the accounts payable manager of Perigee.
b. An audit of Perigee's internal control is performed contemporaneously with the annual financial statement audit.
c. Discovering that Lowe, the chief financial officer of Perigee, started his accounting career ten years earlier as a staff accountant for Jackson & Company, and continues to maintain ties with current partners at the firm.
d. Preparation of Perigee's routine annual tax return, where Jackson's fee will be calculated as a percentage of the tax refund obtained.
【正确答案】d
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”！
