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• 2. Which statement is correct concerning the relevance of various types of controls to a financialst
• 3. Which of the following is least likely to be included in an auditor's inquiry of management
• 4. Which of the following topics is not normally included in an engagement letter?(A) The auditors&#
• 5. When a company has changed auditors, according to the Professional Standards:(A) The successor au
• 6. During an audit, the working papers are primarily considered to be:(A) A client-owned record of c
• 7. The auditors are least likely to "audit around the computer" when:(A) Input transaction
• 8. Various factors influence the sample size for a substantive test of details of an account balance
• 9. An investor reading the financial statements of The Fairbury Corporation observes that thestateme
• 10. An auditor wishes to estimate inventory shrinkage by weighing a sample of inventory items. Frome
• 11. The auditors have calculated the total uncorrected identified misstatements as $445,000；material
• 12. Which of the following is generally true about the sufficiency of audit evidence?(A) The amount
• 13. Under which circumstance is it likely that the extent of substantive procedures will be expanded
• 14. Which of the following computer related employees should not be allowed access to programlisting
• 15. After obtaining an understanding of internal control and arriving at a preliminary assessed leve
• 16. In the course of the audit of financial statements for the purpose of expressing an opinion ther
• 17. An approach that quantifies the total of uncorrected misstatement as of the current year-end bas
• 18. To which of the following matters would materiality limits not apply when obtaining writtenclien
• 19. The auditors' best course of action with respect to "other information (not including
• 20. In evaluating whether there is a sufficiently low probability of material misstatement in thefin
• 21. 關於管理階層提供予查核人員以確認某些事項或支持其他查核證據之書面聲明，下列敘述何者正確?(A) 書面聲明之日期即為查核報告日。(B) 書面聲明應為書函形式，並以會計師為收受者。(C) 提供書面
• 22. 關於查核過程中所辨認與評估之重大不實表達風險，下列敘述何者錯誤?(A) 包含固有風險與控制風險。(B) 包含顯著風險與非顯著風險。(C) 包含細項測試風險與證實分析性程序風險。(D) 包含整體
• 23. 關於查核過程中分析性程序之運用，下列敘述何者錯誤?(A) 必須作為風險評估程序而執行。(B) 必須作為進一步查核程序而執行。(C) 必須為協助作成整體查核結論而執行。(D) 可能對同一聲明連同
• 24. 下列哪些段落中之事項非屬應於查核報告中溝通之關鍵查核事項?①查核意見之基礎段②繼續經營有關之重大不確定性段③強調事項段④其他事項段(A) 僅①② (B) 僅①③④ (C) 僅②③④ (D) ①
• 25. 下列何種意見之查核報告中，一定必須敘明其相信已取得足夠及適切之查核證據以作為表示該項意見之基礎? ①無保留意見②保留意見③否定意見④無法表示意見(A) 僅①② (B) 僅①③ (C) 僅①②③
• II.  You are working on the Coleman audit. Ashley Wilson, another staff member, has given youthe fol