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 person identified as an audit committee financial expert of an issuer generally must have acquired the attributes of a financial expert through any of the following experiences, except:
a. As a principal financial officer, principal accounting officer, controller, public accountant, or auditor.
b. Assessing the performance of public accountants with respect to preparation, auditing, or evaluation of financial statements.
c. Serving on at least one other issuer's audit committee or disclosure committee of the board of directors.
d. Actively supervising a principal financial officer or principal accounting officer.
答案：c
2. An auditor may provide an issuer client any of the following non-audit services without impairing independence and without obtaining the preapproval of the audit committee, except:
a. Non-audit services with revenues in aggregate of less than 5% of the total revenues paid by the issuer to the auditor during the fiscal year in which the non-audit services are provided.
b. Services that the issuer did not recognize as non-audit services at the time of the engagement.
c. Non-audit services to perform financial information systems design and implementation.
d. Non-audit services that were promptly brought to the attention of, and approved by, the audit committee prior to the completion of the audit.
答案：c
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。
