USCPA备考当中，考生们常常会遇到一些难题。有时候，自己花很多时间，也没办法解决。这时候，建议考生们多利用辅助资源，例如高顿题库，名师为你清晰解答，高效率吸收知识点！高顿网校USCPA小编就整理了一些正确率比较低的试题，供广大USCPA考生参考。　　1.AUD
　　Which of the following procedures is most likely to be an appropriate procedure when performed as an agreed-upon procedures engagement under the attestation standards?
　　A. Obtaining an understanding about a particular subject.
　　B. Evaluation of the competence or objectivity of another party.
　　C. Performance of mathematical computations.
　　D. Interpreting documents outside the scope of the practitioner’s professional expertise.
　　2.BEC
　　Under an oligopoly structure, strategic plans focus on:
　　a. Profitability from production levels that maximize profits
　　b. Maintaining the market share and being responsive to market conditions related to sale price
　　c. Maintaining the market share and planning for enhanced product differentiation
　　d. Maintaining the market share, ensuring product differentiation, and adapting to changes in price and/or production volume
　　3.REG
　　Which of the following events will release a noncompensated surety from liability to the creditor?
　　a.The creditor was adjudicated incompetent after the debt arose.
　　b.The creditor failed to notify the surety of a partial surrender of the principal debtor's collateral.
　　c.The principal debtor exerted duress to obtain the surety agreement.
　　d.The principal debtor was involuntarily petitioned into bankruptcy.
　　4.FAR
　　ASC Topic 825 for the fair value option election applies to all of the following items except for
　　A. Leases.
　　B. Warranties that can be settled by paying a third party.
　　C. Firm commitments that involve financial instruments.
　　D. Held-to-maturity investments.
　　Answer:
　　1.C
　　C is corrent because an accountant will perform mathematical computation in an agreed-upon procedures engagement.
　　A is incorrect because an accountant may (1) compare procedures to written requirements, (2) discuss procedures to be applied with specified users, and/or (3) review relevant contracts or communication from specified users to report on management’s assertions. In reporting to users, only specific information will be presented.
　　B is incorrect because an agreed-upon procedures engagement is to present specific findings to assist users in evaluating management’s assertions about an entity’s compliance with specified requirements, not to evaluate the competence or objectivity.
　　D is incorrect because a CPA should not interpret any documents, rather, only use specific findings.
　　2.D
　　Choice “d” is correct. Under oligopoly, strategic plans focus on maintaining market share and call for the proper amount of advertising (to ensure product differentiation) and ways to properly adapt to price changes or required changes in production volume.
　　3.B
　　Choice "B" is correct. A noncompensated surety will be discharged from liability if the principal debtor and the creditor modify the terms of the contract in any way. A partial surrender of the debtor's collateral is a modification that will release a noncompensated surety from liability.Choice "d" is incorrect. One of the reasons creditors seek sureties is to have someone who can pay the debt if the principal debtor goes bankrupt. Bankruptcy of the principal debtor will not discharge the surety. Choice "a" is incorrect. The creditor becoming incompetent after the debt arose has no bearing on the liability of either the debtor or the surety.Choice "c" is not as good an answer as "B". The principal's duress will discharge the surety's obligation only if the creditor knew about the duress when the creditor accepted the surety.
　　4.A
　　A is corrent. ASC Topic 825 provides that the fair value option does not apply to leases.
　　B is incorrect because the fair value election applies for warranties that can be settled by paying a third party.
　　C is incorrect because the fair value election applies for firm commitments that involve financial instruments.
　　D is incorrect because the fair value election applies for held-to-maturity investments.
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