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考前练习：BEC商业环境模拟试题，详情如下：
1. A company that retains a CPA with the appropriate knowledge, skills and abilities to prepare timely and effective financial reporting is applying the ideas from which principle of effective internal control over financial reporting?
a.Accountability.
b.Management philosophy and operating style.
c.Integrity and ethical values.
d.Financial reporting competencies.
答案：D
2. The Sarbanes-Oxley Act of 2002 was enacted in response to corporate scandals that largely centered on the quality of corporate financial disclosure and highlighted the inadequate oversight of management, auditors and the Board of Directors. The Sarbanes-Oxley Act addresses the problems related to inadequate board oversight by requiring public companies to have an:
a.Internal auditor.
b.Independent Board of Directors.
c.Audit committee.
d.Annual audit for all issuers.
答案：C
以上就是中公财经小编为大整理的USCPA考前练习：BEC商业环境模拟试题，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。
