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.Which of the following is the primary objective of probability proportional to sample size?
a. To identify overstatement errors.
b. To identify items where controls were not properly applied.
c. To increase the proportion of smaller-value items in the sample.
d. To identify zero and negative balances.
答案：a
2. An auditor who is unable to form an opinion on a new client's opening inventory balances may issue anunmodified opinion on the current year's:
a. Income statement only.
b. Statement of cash flows only.
c. Statement of shareholders' equity only.
d. Balance sheet only.
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。
