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.According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of the internal control integrated framework addresses an entity's timely reporting of identified internal control deficiencies?
a. Information and communication.
b. Control environment.
c. Control activities.
d. Monitoring.
【答案】D
2.According to the Sarbanes-Oxley Act of 2002, which of the following statements is correct regarding an issuer's audit committee financial expert?
a. The audit committee financial expert must be the issuer's audit committee chairperson to enhance internal control.
b. If an issuer does not have an audit committee financial expert, the issuer must disclose the reason why the role is not filled.
c. The issuer's current outside CPA firm's audit partner must be the audit committee financial expert.
d. The issuer must fill the role with an individual who has experience in the issuer's industry.
【答案】B
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。
