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小编导读：2016年USCPA报考在即，USCPA考试的报名时间、考试动态，高顿网校会在*9时间通知大家，敬请关注高顿网校*7考试动态【提示：Ctrl+D收藏此页面】。...
2015-11-11小编导读：已报名高顿网课的学员，可通过高顿网校学习更多精品课程，练习更多免费题目，享受更多教学服务；更多详情请拨打高顿网校客服电话400-82...
2015-11-10USCPA知识点繁多，因此每天练习是必不可少的。每天点滴积累，回顾知识点，增强记忆，在考试就能够心中有题，考试不慌。每天来高顿题库刷题，正确率...
2015-11-06高顿网校精品题库，包含历年真题，模拟试题等题型，题题结合考试大纲贴近考试考点。坚持每天做题练习，一定可以提升备考效果，为赢取属于自己的美...
2015-11-04USCPA冲刺练习时，要及时回顾错题，搞懂题目中的知识点。考生们可以关注高顿网校的精品网课，高顿网校专业讲师为考生们**考试复习笔记汇总，帮助考生...
2015-11-03USCPA冲刺阶段，埋头做题可不够。为帮助广大考生迎战2015年USCPA考试，高顿网校为考生们推出了考试名师免费直播答疑与讲义免费**！ 进入直播 1.AUD Which ...
2015-11-02USCPA考试冲刺阶段，多做练习有利于不断回顾知识点。此外，高顿网校USCPA小编建议大家做整套的习题，控制自己的做题速度。 1.AUD To avoid potential errors an...
2015-10-302015年USCPA考试开放时间还剩最后一个月，报考了11月的USCPA考生抓紧时间，冲刺期间多加练习之余，来高顿网校听一听网课吧！USCPA10月大型考前辅导系列直...
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考试还剩下最后一个月的窗口开放时间，将于11月参加USCPA考试的考生们，冲刺阶段记得劳逸结合哦。高顿网校10月USCPA考前大型辅导直播，回顾*...
2015-10-27为什么说随机模型更容易受管理人员主观判断的影响
老师，超定额废品损失是什么？
老师，题目说a是3阶矩阵有3各不同特征值，这能推出什么结论，和秩有怎样的关系呢，这里想不过来
叉车的最低折旧年限是多少？
销售部门上缴1万元，未存入银行 。这个不需要在对账单里+1吗
为什么说随机模型更容易受管理人员主观判断的影响
老师，超定额废品损失是什么？
老师，题目说a是3阶矩阵有3各不同特征值，这能推出什么结论，和秩有怎样的关系呢，这里想不过来
叉车的最低折旧年限是多少？
销售部门上缴1万元，未存入银行 。这个不需要在对账单里+1吗
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备考，一定要结合书本知识多做练习，每天巩固一点点，熟练掌握知识点。 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高顿网校USCPA小编汇总了一些考生易错题和难题，供广大考生练习！ 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小编导读：2016年USCPA报考在即，USCPA考试的报名时间、考试动态，高顿网校会在*9时间通知大家，敬请关注高顿网校*7考试动态【提示：Ctrl+D收藏此页面】。 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冲刺阶段，如何搞定USCPA最终难题？USCPA10月大型考前辅导，真题情报揭秘，搜集考点回忆，解析考试要点，高顿名师为你押题，做到心中有题，考试不慌。 点击进入直播 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小编导读：USCPA备考冲刺阶段，如何做题？如何解决难题？高顿网校USCPA10月大型考前辅导系列直播，为你揭秘真题情报。 点击进入直播 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考试只剩下最后一个半月的考试时间，各位考生们复习的如何？高顿网校USCPA小编整理了一些考生常见易错题，供广大考生们参考学习。 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小编导读：USCPA冲刺阶段，多看一些易错题和难题，解决自己的薄弱之处，是复习备考中的重要环节。高顿网校USCPA小编整理了相关内容，供广大考生参考。 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
国庆长假，许多USCPA考生都准备利用这得之不易的充足备考时间来进行一个短期突破。高顿网校USCPA小编在此整理了一些学员常见易错题以及难度比较高的试题，考生们可以参考练习。高顿网校小编预祝考生们在之后的正式考试中获得理想的成绩！ USCPA难题易错题汇总： USCPA难题易错题汇总（1） USCPA难题易.........
2015-09-30
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