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• 10. 下列文句，最能表現「恕道」的選項是︰(A)如臨深淵，如履薄冰(B)己所不欲，勿施於人(C)失之毫釐，差之千里(D)精誠所至，金石為開
• 1 蘇哲蘭（Sutherland）提出的差別接觸理論（Differential Association Theory），至今仍是犯罪學的著 名理論之一。此理論有兩個基本構造： 「犯罪學習的內容」及「犯
• 2. You are auditing the company's purchasing process for goods and services. You are primarilyc
• 3. Which of the following would most likely not be classified as a related-party transaction?(A) an
• 4. Risk assessment procedures include(A) a required discussion among the staff members of the audit
• 5. When management has an adequate level of integrity for the auditor to accept the engagementbut ca
• 6. The test of details of balances procedure that requires the auditor to foot the outstanding check
• 7. Which of the following is not a common audit procedure used to search for contingentliabilities?(
• 8. Which of the following statements is FALSE?(A) It is possible for management to design an ideal a
• 9. The test of transactions which requires one to "reconcile recorded cash disbursements with t
• 10. Which of the following would the auditor be most concerned about regarding a heightened riskof i
• 11. After the balance sheet date, but prior to the issuance of the audit report, the client suffers
• 12. In which of the following circumstances would an auditor most likely express an adverseopinion?(
• 1 依司法院大法官解釋，下列何者屬人格權之保障範圍？(A)選擇配偶之婚姻自由 (B)免於身心傷害之身體權 (C)人民受國民教育以外教育之權利 (D)姓名權
• 【題組】2.「專家還不是訓練有素的狗」意謂：(A) 專家訓練他人，當比狗更容易(B) 專家如能接受訓練，必比狗更精明(C) 因為專精研究，所以如同訓練有素的狗(D) 只精一藝，而未具人文素養者，與狗無
• 【題組】3.「這種現象是會窒死一個文化的。」的「窒死」，可換為：(A) 消滅(B) 瓦解(C) 崩潰(D) 阻礙
• 2. (5%) In the Solow growth model, others being equal, an economy with a higher population growth ra
• 【題組】4.「民主，並不是『一群會投票的驢』」意謂：(A) 民主投票必須具備人文素養，並非選舉投票而已(B) 民主投票必須選賢與能，不可胡亂投票(C) 民主必須激起共識，非只投票而已(D) 民主的目的
• 3. (5%) Which of the following staternents is correct?(A) In a closed economy, introducing a pay-as-
• 【題組】5.在哲學家皇帝的訓練中，何者是體驗生活的一部分？(A) 訓練狗(B) 訓練驢(C) 勤苦自立(D) 人文素養
• 4. (5%) Which of the following statem ments is incorrect?(A) The real return on money at hand (cash)
• 二、    曾文正公說：「作人從早起起。」因為這是每人每日所做的第一件事。這一樁事若辦不到，其餘也就可想。記得從前俞平伯先生有兩行詩：「被窩暖暖的，人兒遠遠的⋯⋯。」在這「暖暖⋯⋯遠遠⋯⋯」的情形之下
• 5. (5%) In an open-economy framework:(A) if the home inflation rate is 5% and the foreign inflation
• 【題組】7.「中夜聞荒雞鳴」意謂：(A) 風雨如晦，雞鳴不已(B) 半夜聽到不按時啼叫的雞鳴(C) 夜深人靜，雞鳴特別響亮(D) 早晨聽到野雞的鳴叫
• 6. (5%) Regard to the Ricardian Equivaience Theorem, which of the following statement is incorrect?(