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 statements is correct concerning materiality in a financial statement audit?
a. The auditor's materiality judgments generally involve quantitative, but not qualitative, considerations.
b. Materiality levels are generally considered in terms of the smallest aggregate level of misstatement that could be considered material to any one of the financial statements.
c. If the materiality amount used in evaluating audit findings increases from the amount used in planning, the auditor should apply additional substantive tests.
d. Analytical procedures performed during an audit's review stage usually decrease materiality levels.
答案：b
2.Comfort letters ordinarily are signed by the client's:
a.Audit committee.
b.Underwriter of securities.
c.Senior management.
d.Independent auditor.
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。
