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's report on financial statements prepared on the cash receipts and disbursements basis of accounting should include all of the following,except:
a.A reference to the note to the financial statements that describes the cash receipts and disbursements basis of accounting.
b.An opinion as to whether the financial statements are presented fairly in conformity with the cash receipts and disbursements basis of accounting.
c.A statement that the cash receipts and disbursements basis of accounting is not a comprehensive basis of accounting.
d.A statement that the audit was conducted in accordance with auditing standards generally accepted in the United States of America.
答案：C
2.Which of the following statements is correct concerning letters for underwriters, commonly referred to as comfort letters?
a.Letters for underwriters typically give negative assurance on unaudited interim financial information.
b.Letters for underwriters ordinarily update auditors' opinions on the prior year's financial statements.
c.Letters for underwriters are required by the Securities Act of 1933 for the initial public sale of registered securities.
d.Letters for underwriters usually are included in the registration statement accompanying a prospectus.
答案：A
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。
