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• 3.Recalculations of the client's computations would not include which of the following procedur
• 4.During the initial planning phase of an audit, the auditor most likely would:(A) Inquire of the cl
• 5.In exercising judgment as to which risks are significant risks, the auditor shall consider except
• 6.Which of the following is least likely to be considered an indicator of dominant influence exerted
• 7.Which of the following is most likely to be an overall response to fraud risks identified in an au
• 8.Which of the following information that comes to an auditor's attention most likely would rai
• 9.Which of the following controls is least likely to be relevant to a financial statement audit?(A)
• 10.Which of the following accounting estimates is involving relatively low estimation uncertainty an
• 11. 依據審計準則規定,下列各項控制可能使查核人員無法信賴以前年度內部控制執行有效性之查核證據?(1). 某控制與顯著風險相關(2),執行某控制之個人改變,但控制程序及系統與以前年度並無改變(3),
• 12. According to AU-C Section 600, which of the following statements is not correct(A) The group eng
• 13. It is sometimes impossible for the auditors to use normal accounts receivable confirmation proce
• 14. In your review of ABC Company's financials, you note that Receivables have increased approx
• 15. In auditing a manufacturing entity, which of the following procedures would an auditor least lik
• 16. The auditors plan to use data analytics to audit purchases. Which of the following is least like
• 17. Which of the following policies is an interal control weakness related to the acquisition of fac
• 18. For good internal control, a copy of a receiving report should be sent to all of the following d
• 19. Which of the following is an auditor most likely to confirm from the transfer agent and registra
• 20.Which of the following procedures is not a procedure that is completed near the end of the engage
• 21. 依據審計準則公報第62號之規定,請問下列有關查核人員與治理單位之溝通敘述何者正確?(1).治理單位之所有人員皆負有管理責任。此時,查核人員如確認已與同時負有管理及治理責任之人員溝通公報規定事項
• 22.下列有關「關鍵查核事項」之敘述何者正確(A)計師針對所決定關鍵查核事項,因為涉及受查者涉及商業機密為理由,而不於查核報告溝通。(B)在受查者營運較為單純時,依計準則公報第43號規定辨認管理階層踰
• 23.下列有關財務報表核閱報告之敘述何者正確?(1).核閱報告應包括:會計師對財務報表在所有重大方面是否依照適用之財務報導架構編製,足以允當表達受查者財務狀況、財務績效及現金流量之情事所作成之意見。(
• 24.查核報告中強調事項及其他事項之適用情形存有差異,下列何者適用於強調事項而非其他事項?(A)前期財務報表由其他合計師查核(B)對具重大影響之新會計準則之前適用(C)集團查核報告提及組成個體查核人員
• 25.下列何種情況可能不屬於查核範圍受限?(A)受查者部分帳薄憑證因保管不慎而遺失(B)主查會計師無法親自查核受查者之國外子公司,而委由當地會計師查核(C)受查者表示無法配合提供某些料,致部分查核程序
• 26. 依據審計準則公報第66號(ISA580)之規定,下列有關書面明之敘述何者正破?(1).查核人員可以要求管理階層將顯然微小門檻金額包含於書面聲明中。(2). 新任會計主管可因其非財務報表期間任職
• 27下列有關薪工流程之查核敘述何者正確?(1).薪工流程的查核方法優先順序最可能為:控制測試＞證實分析性程序＞細項測試。(2).於查核確定給付義務之退休金精算報告時,基於與精算師區分責任,查核人員不應