USCPA考試中SIM題型其實并沒有大家想象的那么難，因為有選項可以選擇，考生們平時多加練習，熟悉題型，在考試中正常發(fā)揮，拿下SIM手到擒來。跟著高頓網校USCPA小編看看下面這個AUD的SIM題吧。
　　You are a staff auditor with Golden & Co’s CPAs. Golden Lee, a new hire, has come to you with questions concerning “assertions” and “audit procedures.”
　　Auditors perform audit procedures to obtain audit evidence that will allow them to draw reasonable conclusions as to whether the client’s financial statements follow generally accepted accounting principles. Match each audit procedure with its type. Each type of audit procedure is used, one of them twice.
　　Type of audit procedure
　　A. Analytical procedures
　　B. Tests of controls
　　C. Risk assessment procedures (other than analytical procedures)
　　D. Test of details of account balances, transactions, or disclosures
　　Audit procedures                                                                                             Answer
　　Prepare a flowchart of internal control over sales.
　　Calculate the ratio of bad debt expense to credit sales.
　　Determine whether disbursements are properly approved.
　　Confirm accounts receivable.
　　Compare current financial information with comparable prior periods.
　　解析：
　　Audit procedures                                                                                             Answer
　　Prepare a flowchart of internal control over sales.                                                     C
　　Calculate the ratio of bad debt expense to credit sales.                                             A
　　Determine whether disbursements are properly approved.                                         B
　　Confirm accounts receivable.                                                                                 D
　　Compare current financial information with comparable prior periods.                           A