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國慶長假，許多USCPA考生都準備利用這得之不易的充足備考時間來進行一個短期突破。高頓網(wǎng)校USCPA小編在此整理了一些學員常見易錯題以及難度比較高的試題，考生們可以參考練習。高頓網(wǎng)校小編預?？忌鷤冊谥蟮恼娇荚囍蝎@得理想的成績！
USCPA難題易錯題匯總：
| USCPA難題易錯題匯總（1） | USCPA難題易錯題匯總（2） |
| USCPA難題易錯題匯總（3） | USCPA難題易錯題匯總（4） |
| USCPA難題易錯題匯總（5） | USCPA難題易錯題匯總（6） |
| USCPA難題易錯題匯總（1） | USCPA難題易錯題匯總（2） |
| USCPA難題易錯題匯總（3） | USCPA難題易錯題匯總（4） |
| USCPA難題易錯題匯總（5） | USCPA難題易錯題匯總（6） |
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小編導讀：2016年USCPA報考在即，USCPA考試的報名時間、考試動態(tài)，高頓網(wǎng)校會在*9時間通知大家，敬請關注高頓網(wǎng)校*7考試動態(tài)【提示：Ctrl+D收藏此頁面】。...
2015-11-11小編導讀：已報名高頓網(wǎng)課的學員，可通過高頓網(wǎng)校學習更多精品課程，練習更多免費題目，享受更多教學服務；更多詳情請撥打高頓網(wǎng)校客服電話400-82...
2015-11-10USCPA知識點繁多，因此每天練習是必不可少的。每天點滴積累，回顧知識點，增強記憶，在考試就能夠心中有題，考試不慌。每天來高頓題庫刷題，正確率...
2015-11-06高頓網(wǎng)校精品題庫，包含歷年真題，模擬試題等題型，題題結合考試大綱貼近考試考點。堅持每天做題練習，一定可以提升備考效果，為贏取屬于自己的美...
2015-11-04USCPA沖刺練習時，要及時回顧錯題，搞懂題目中的知識點?？忌鷤兛梢躁P注高頓網(wǎng)校的精品網(wǎng)課，高頓網(wǎng)校專業(yè)講師為考生們**考試復習筆記匯總，幫助考生...
2015-11-03USCPA沖刺階段，埋頭做題可不夠。為幫助廣大考生迎戰(zhàn)2015年USCPA考試，高頓網(wǎng)校為考生們推出了考試名師免費直播答疑與講義免費**！ 進入直播 1.AUD Which ...
2015-11-02USCPA考試沖刺階段，多做練習有利于不斷回顧知識點。此外，高頓網(wǎng)校USCPA小編建議大家做整套的習題，控制自己的做題速度。 1.AUD To avoid potential errors an...
2015-10-302015年USCPA考試開放時間還剩最后一個月，報考了11月的USCPA考生抓緊時間，沖刺期間多加練習之余，來高頓網(wǎng)校聽一聽網(wǎng)課吧！USCPA10月大型考前輔導系列直...
2015-10-291.AUD The scope of audits of recipients of federal financial assistance in accordance with federal audit regulations varies. Which of the following elements do these audits have in common? A. The audit...
2015-10-282015年USCPA考試還剩下最后一個月的窗口開放時間，將于11月參加USCPA考試的考生們，沖刺階段記得勞逸結合哦。高頓網(wǎng)校10月USCPA考前大型輔導直播，回顧*...
2015-10-27為什么說隨機模型更容易受管理人員主觀判斷的影響
老師，超定額廢品損失是什么？
老師，題目說a是3階矩陣有3各不同特征值，這能推出什么結論，和秩有怎樣的關系呢，這里想不過來
叉車的最低折舊年限是多少？
銷售部門上繳1萬元，未存入銀行 。這個不需要在對賬單里+1嗎
為什么說隨機模型更容易受管理人員主觀判斷的影響
老師，超定額廢品損失是什么？
老師，題目說a是3階矩陣有3各不同特征值，這能推出什么結論，和秩有怎樣的關系呢，這里想不過來
叉車的最低折舊年限是多少？
銷售部門上繳1萬元，未存入銀行 。這個不需要在對賬單里+1嗎
1.AUD Accountants standard report on a compilation of a projection should not include a statement that A. There will usually be differences between the forecasted and actual results. B. The compilation of a projection is limited in scope. C. The accountant has no responsibility to update the report for future events and circumstances. D. The hypothetical assumptions used in the projection are reas.........
2015-11-19USCPA備考，一定要結合書本知識多做練習，每天鞏固一點點，熟練掌握知識點。 1.AUD Which of the following statements concerning an auditors communication of significant deficiencies identified during the audit of a nonissuer is correct? A. Suggestions concerning administration efficiencies and business strategies should not be communicated in the same report with signifi.........
2015-11-181.AUD In verifying the amount of goodwill recorded by a client, the most convincing evidence which an auditor can obtain is by comparing the recorded value of assets acquired with the A. Sellers book value as evidenced by financial statements. B. Appraised value as evidenced by independent appraisals. C. Insured value as evidenced by insurance policies. D. Assessed value as evidenced by tax bills..........
2015-11-17高頓網(wǎng)校USCPA小編匯總了一些考生易錯題和難題，供廣大考生練習！ 1.AUD In order to efficiently establish the correctness of the accounts payable cutoff, an auditor will be most likely to A. Compare cutoff reports with purchase orders. B. Coordinate mailing of confirmations with cutoff tests. C. Coordinate cutoff tests with physical inventory observation. D. Compare vendors .........
2015-11-12小編導讀：2016年USCPA報考在即，USCPA考試的報名時間、考試動態(tài)，高頓網(wǎng)校會在*9時間通知大家，敬請關注高頓網(wǎng)校*7考試動態(tài)【提示：Ctrl+D收藏此頁面】。 1.AUD A report includes the following language, This report is intended solely for the information and use of the board of directors and management of X Company, and is not intended to be and shou.........
2015-11-11沖刺階段，如何搞定USCPA最終難題？USCPA10月大型考前輔導，真題情報揭秘，搜集考點回憶，解析考試要點，高頓名師為你押題，做到心中有題，考試不慌。 點擊進入直播 1.AUD Which of the following procedures most likely would assist an auditor in determining whether management has identified all accounting estimates that could be material to t.........
2015-10-19小編導讀：USCPA備考沖刺階段，如何做題？如何解決難題？高頓網(wǎng)校USCPA10月大型考前輔導系列直播，為你揭秘真題情報。 點擊進入直播 1.AUD When third-party use of prospective financial statements is expected, an accountant may not accept an engagement to A. Apply agreed-upon procedures. B. Perform a review. C. Perform a compilation. D. Perform an examin.........
2015-10-161.AUD Which of the following represents the procedure managers use to identify whether the company has information that unauthorized individuals want,how these individuals could obtain the information ,the value of the information ,and the probability of unauthorized access occurring? a. Systems assessment. b. Risk assessment. c. Test of controls. d. Disaster recovery plan assessment. 2.BEC A comp.........
2015-10-152015年USCPA考試只剩下最后一個半月的考試時間，各位考生們復習的如何？高頓網(wǎng)校USCPA小編整理了一些考生常見易錯題，供廣大考生們參考學習。 1.AUD When engaged to audit a not-for-profit organization in accordance with Government Auditing Standards, an auditor is required to prepare a written report on compliance with laws and regulations that inclu.........
2015-10-141.AUD When an outside specialist has assumed full responsibility for taking the clients physical inventory, reliance on the specialists report is acceptable if A. The auditor conducted the same audit tests and procedures as would have been applicable if the client employees took the physical inventory. B. The auditors report contains a reference to the assumption of full responsibility. C. Circums.........
2015-10-13小編導讀：USCPA沖刺階段，多看一些易錯題和難題，解決自己的薄弱之處，是復習備考中的重要環(huán)節(jié)。高頓網(wǎng)校USCPA小編整理了相關內容，供廣大考生參考。 1.AUD The standard report issued by an accountant after reviewing the financial statements of a nonpublic entity should state that A. A review consists of inquiries of company personnel and analy.........
2015-10-121.AUD In verifying the amount of goodwill recorded by a client, the most convincing evidence which an auditor can obtain is by comparing the recorded value of assets acquired with the A. Sellers book value as evidenced by financial statements. B. Appraised value as evidenced by independent appraisals. C. Insured value as evidenced by insurance policies. D. Assessed value as evidenced by tax bills..........
2015-10-101.AUD Which of the following tasks would be included in a document flowchart for processing cash receipts? A. Compare control and remittance totals. B. Authorize and generate a voucher. C. Authorize and generate an invoice. D. Record returns and allowances. 2.BEC The Hartman Conglomerate completed its annual retreat of board members and senior management and produced a document that links the orga.........
2015-10-091.AUD Which of the following is not a specialist upon whose work an auditor may rely? A. Actuaries. B. Appraisers. C. Internal auditors. D. Engineers. 2.BEC Which of the following best defines electronic data interchange (EDI) transaction? A. Electronic business information is exchanged between two or more businesses. B. Customers funds-related transactions are electronically transmitted and proce.........
2015-10-08
國慶長假，許多USCPA考生都準備利用這得之不易的充足備考時間來進行一個短期突破。高頓網(wǎng)校USCPA小編在此整理了一些學員常見易錯題以及難度比較高的試題，考生們可以參考練習。高頓網(wǎng)校小編預?？忌鷤冊谥蟮恼娇荚囍蝎@得理想的成績！ USCPA難題易錯題匯總： USCPA難題易錯題匯總（1） USCPA難題易.........
2015-09-30