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.The phrase "U.S. generally accepted accounting principles" is an accounting term that:
a.Is included in the audit report to indicate that the audit has been conducted in accordance with generally accepted auditing standards (GAAS).
b.Includes broad guidelines of general application but not detailed practices and procedures.
c.Provides a measure of conventions, rules, and procedures governed by the AICPA.
d.Encompasses the conventions, rules, and procedures necessary to define U.S. accepted accounting practice at a particular time.
【答案解析】D
2.When an accountant compiles projected financial statements, the accountant's report should include a separate paragraph that:
a.Identifies the accounting principles used by management.
b.Describes the limitations on the projection's usefulness.
c.Describes the differences between a projection and a forecast.
d.Expresses limited assurance that the actual results may be within the projection's range.
【答案解析】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。
