This study aims to apply the differential item functioning (DIF) technique with the deterministic inputs, noisy "and" gate (DINA) model to validate the mathematics construct and diagnostic attribute profiles across American and Singaporean students. Even with the same ability level, every single item is expected to show uniform DIF against the focal group that involves examinees who do not master at least one of the requisite skills in this study. The results showed that 20 and 19 out of 25 items exhibited DIF for Singapore and America, respectively. All DIF items were uniform DIFs consistently against the focal group, except for two non-uniform DIF items in Singapore. Interestingly, a set of skills and the Q-matrix created by American mathematics educators and researchers fit the Singaporean samples better than the American samples. Further discussion and implications are presented in this paper.