很多想要报考USCPA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：
1. A client has capitalizable leases but refuses to capitalize them in the financial statements.
Which of thefollowing reporting options does an auditor have if the amounts pervasively distort the financialstatements?
a. Qualified opinion.
b. Unmodified opinion.
c. Disclaimer opinion.
d. Adverse opinion.
答案：c
2. When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to thesituation in the:
Basis for Qualified Opinion Notes to the
Paragraphfinancial statements
a. Yes Yes
b. No Yes
c. No No
d. Yes No
答案：d
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。
