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 may express an opinion on an entity's accounts receivable balance even if the auditor has disclaimed an opinion on the financial statements taken as a whole provided the:
a. Use of the report on accounts receivable is restricted to internal use only.
b. Auditor also reports on the current asset portion of the entity's balance sheet.
c. Report on accounts receivable discloses the reason for the disclaimer of opinion on the financial statements.
d. Report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements.
答案：D
2.Harris, CPA, has been asked to audit and report on the balance sheet of Fox Co., but not on the statements of income, retained earnings, or cash flows. This audit will not be performed in conjunction with an audit of the complete set of financial statements. Under these circumstances, Harris may:
a. Not accept the engagement because it would constitute a violation of the profession's ethical standards.
b. Accept the engagement because such engagements merely involve special considerations in the application of U.S. GAAS.
c. Not accept the engagement because it would be tantamount to rendering a piecemeal opinion.
d. Accept the engagement but should disclaim an opinion because the complete set of financial statements was not audited.
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。
