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• Part 4 (10%): Complete the sentences with the words in the box. company copy details distribution do
• 二、請分析下述案例。 從天空的院子到竹山小鎮        何培鈞在大學時期,無意間在南投竹山發現一座廢棄的百年三合院,覺得應該要將這些具有歷史與故事的文化資產保留下來,便在退伍後,與表哥兩人設法買下
• 三、在過去的一年裡,「口罩地圖」被認為是一個相當重要的社會創新行動。請回答下列問題:(1)請試著勾勒描述口罩地圖的發展緣由及其歷程。(2)你認為台灣具備了什麼樣的條件得以發展口罩地圖?(30%)
• 四、請闡述一個你認為是精彩或經典的社會創新案例(不限國內外),並分析該案例的社會創新之處。(20%)
• 7. When testing a company's cost accounting system, the auditor uses procedures that are primar
• 11. The results of a mathematics placement exam at two different campuses of Mercy College follow: W
• 8. In accepting a client, auditing standards suggest that the auditor focus on four questions. Which
• 9. In considering overall materiality for planning purposes, an auditor believes that misstatementsa
• 10. Which of the following procedures would a CPA most likely perform in the planning phase of afina
• 11. The process of vouching helps establishes that all recorded transactions(A)have been recorded.(B
• 12. The auditor will send a standard bank confirmation to which of the following?(A)financial instit
• 13. Management of Megadile, Inc. refuses to sign the management representation letter given to themi
• 14. Which of the following is an example of a type of control that may be tested?(A)Interest accrued
• 15. Which of the following procedures would auditors most likely perform to obtain evidence aboutthe
• 16. An auditor is considering whether the omission of the confirmation of investments impairs theaud
• 17. To whom should written representations be addressed?(A)auditors.(B)board of directors.(C) client
• 18. Which of the following is not a way in which auditors use the concept of overall materiality?(A)
• 19. 根據我國審計準則，下列關於重大性與執行重大性之敘述何者正確?(A)執行重大性係由財務報表整體層級分攤至特定交易類別、科目餘額或揭露事項層級之重大性。(B)重大性係應用於審計規劃階段與評估查核證
• 20. 根據我國審計準則，關於取得查核證據之查核程序，下列敘述何者錯誤：(A)風險評估程序係取得查核證據之查核程序。。(B)控制測試係由查核人員考量內部控制有效性與成本效益後，得自行選擇是否執行之取得
• 21. 根據我國審計準則，工作底稿之檔案彙總與歸檔應及時完成之時限通常為：(A)查核報告日後 30 天內。(B)查核報告日後 60 天內。(C)財務報表發布日後 30 天內。(D)財務報表發布日後 6
• 22. 根據我國審計準則，下列關於證實分析性程序之敘述何者正確？①較適用量大且變動可推估之交易②其使用係基於資料間關係持續存在之預期③需與細部測試結合始得對個別聲明執行證實程序④得協助查核人員作成整體
• 23. 根據我國審計準則，續任會計師對當期查核案件之規劃通常起訖時間為：(A)開始於前期查核完成後；至當期查核程序開始為止。(B)開始於當期決定續任後；至當期查核程序開始為止。(C)開始於前期查核完成
• 24. 根據我國審計準則，下列關於首次受託查核案件之敘述何者錯誤？(A)會計師首次受託查核時，若如發現前期財務報表可能存有重大不實表達時，應執行適當之額外查核程序。(B)會計師首次受託查核時，若發現未
• 25. 根據我國審計準則，下列關於查核報告日之敘述何者正確？①不得早於查核人員取得足夠及適切之查核證據之日②不得早於董事會確認財務報表之日③外勤工作結束日(A)僅①(B)僅②(C)僅①②(D)僅①③
• 2.以下何者不是迴歸分析的假設?(A)依變項應為連續變項(B)殘差為常態分配(C)預測項應為連續變項(D)殘差預測沒有相關。