112年 - [無官方正解]112 國立臺北大學_碩士班一般入學考試試題_會計學系：審計學#147043

1. The standard audit report for nonpublic entities refers to GAAS and GAAP in which sections?

(A)


(B)



(C)


(D)

2. A qualified opinion can be issued for which of the following?

I. When a limitation on the scope of the audit has occurred
II. When the auditor lacks independence
III. When generally accepted accounting principles have not been used

(A)I and II
(B)I and III
(C) II and III
(D)I,II and III

3. Has audit quality improved since the passage of Sarbanes-Oxley Act (SOX)? Which of the following statements is true with regards to audit quality since the passage of SOX?

(A) The frequency of financial statement restatements has increased since SOX.
(B) PCAOB audit engagement findings continue to document a high level of audit deficiencies.
(C) Finally, the auditing professions agrees on the definition of audit quality.
(D) No progress has been made on the definition of what are called "Audit Quality Indicators" since SOX.

4. When assessing the risk of material misstatements in the financial statements,
(A) inadequate internal control procedures will mitigate client business risk.
(B) GAAS specifies in detail how much and what types of evidence the auditor needs to obtain.
(C) company management is responsible for determining materiality levels.
(D) the auditor must understand the client's business and industry.

5. One of the characteristics of professional skepticism is ______, which is a desire to investigate beyond the obvious.(A) self-esteem (B) an interpersonal understanding(C) a search for knowledge(D) a questioning mindset

6. An auditor has a duty to
(A) provide reasonable assurance that material misstatements will be detected.
(B) be a guarantor of the fairness in the statements.
(C) be equally responsible with management for the preparation of the financial statements.
(D) be an insurer of the fairness in the statements.

7. Auditing standards make ______ distinction(s) between the auditor's responsibilities for searching for errors and fraud.
(A) little
(B) a significant
(C) no
(D) various

8. When an auditor knows that an illegal act has occurred, he or she must
(A) report it to the proper governmental authorities.
(B) consider the effects on the financial statements, including the adequacy of disclosure.
(C) withdraw from the engagement.
(D) issue an adverse opinion.

9. Indicate whether confirmation of accounts receivable and accounts payable, provided they each are significant accounts, is required or optional.

(A)

(B)

(C)

(D)

10. Which of the following statements is correct regarding the costs involved in obtaining evidence?

(A)



(B)

(C)


(D)

11. Likely misstatements can result from

(A)

(B)

(C)

(D)

12. A ______ risk represents an identified and assessed risk of material misstatement that, in the auditor's professional judgment, requires special audit consideration.
(A) material
(B) substantial
(C) financial statement
(D) significant

13. Company management is often under pressure to increase revenue and/or net income. One approach is to use a "bill and hold" arrangement. "Bill and hold" is an example of which of the following?
(A) significant accounting estimates
(B) fictitious revenue recorded
(C) premature revenue recognized
(D) alteration of cutoff documents

14. An auditor uses ______ inquiry to corroborate or contradict prior information.
(A) assessment
(B) declarative
(C) interrogative
(D) informational

15. Which of the following represents a correct statement regarding internal control testing?
(A) When auditors plan to use evidence about the operating effectiveness of internal control contained in prior audits, auditing standards require tests of the controls' effectiveness at least every other year.
(B) The greater the risk, the less audit evidence the auditor should obtain that controls are operating effectively.
(C) The auditor uses control risk assessment and results of tests of controls to determine planned detection risk and the related substantive tests for the financial statement audit.
(D) Testing of internal controls can only be performed by the auditor at the end of the fiscal year.

16. Which of the following computer-assisted auditing techniques inserts an audit module in the client's application system to identify specific types of transactions?
(A) parallel simulation testing
(B) test data approach
(C) embedded audit module
(D) generalized audit software testing

17. You are determining the significance of the following: you set a 5% risk of assessing control risk too low and your computation of the upper deviation risk is 7%. What could you conclude?
(A) There is a 95% chance the deviation rate in the population is less than 5%.
(B) There is a 5% chance the deviation rate in the population is less than 7%.
(C) There is a 95% chance the deviation rate in the population exceeds 95%.
(D) There is a 5% chance the deviation rate in the population exceeds 7%.

18. Tolerable misstatement is used to

(A)



(B)


(C)


(D)

19. Calculating the sample size using monetary unit sampling depends on which of the following factors?

(A)

(B)

(C)

(D)

20. When working with the different variables methods,
(A) difference estimation frequently results in larger sample sizes than any other method.
(B) ratio estimation is the method preferred by most auditors since it is simpler to calculate confidence intervals.
(C) the difference between the mean-per-unit estimate and the difference estimate is the definition of what is being measured.
(D) stratification can only be used with difference estimation.