2015年1-2月份的美国USCPA考试已经落下帷幕，4月份的USCPA考试即将到来，为了让各位即将赴美参加2015年USCPA考试的考生更好地复习及备考，高顿网校小编在此整理模拟题如下，各位学员赶紧来练习哦！
　　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.