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.An auditor examining inventory most likely would use variables sampling rather than attributes sampling to:
a. Identify whether inventory items are properly priced.
b. Discover whether misstatements exist in inventory records.
c. Determine whether discounts for inventory are properly recorded.
d. Estimate whether the dollar amount of inventory is reasonable.
答案：d
2. Which of the following would be a consideration in planning a sample for a test of subsequent cash receipts?
a. The amount of bad debt write-offs in the prior year.
b. Preliminary judgments about materiality levels.
c. The auditor's allowable risk of assessing control risk is too low.
d. The size of the inter company receivable balance.
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。
