2015年1-2月份的美國USCPA考試已經(jīng)落下帷幕，4月份的USCPA考試即將到來，為了讓各位即將赴美參加2015年USCPA考試的考生更好地復(fù)習(xí)及備考，高頓網(wǎng)校小編在此整理模擬題如下，各位學(xué)員趕緊來練習(xí)哦！
　　The auditor's report should include reference to the United States as the country of origin of:
　　I. The accounting principles used to prepare the financial statements.
　　II. The auditing standards the auditor followed in performing the audit.
　　a. Neither I nor II.
　　b. I only.
　　c. II only.
　　d. Both I and II.
　　Explanation
　　Choice "d" is correct. The auditor's report should include reference to the United States as the country of origin of both the accounting principles used to prepare the financial statements and the auditing standards the auditor followed in performing the audit.
　　Choice "b" is incorrect, since the auditor's report should include reference to the country of origin of the auditing standards the auditor followed in performing the audit.
　　Choice "c" is incorrect, since the auditor's report should include reference to the country of origin of the accounting principles used to prepare the financial statements.
　　Choice "a" is incorrect, since the auditor's report should include reference to the country of origin of both the accounting principles used to prepare the financial statements and the auditing standards the auditor followed in performing the audit.