12. In the past, the auditors have found that the book value of a receivable account has been related to the amount the account is misstated (i.e., large accounts have large misstatements and small accounts have small misstatements). Which of the following techniques is most likely to be efficient? (A) Mean-per-unit estimation. (B) Ratio estimation. (C) Difference estimation. (D) Sequential sampling estimation.

14. Which procedure is an auditor most likely to use to detect a check outstanding at year-end that was not recorded as outstanding on the year-end bank reconciliation? (A) Prepare a bank transfer schedule using the client's cash receipts and cash disbursements journal. (B)Receiveacutoffstatementdirectlyfromtheclient'sbank. (C) Prepare a four column bank reconciliation using the year-end bank statement. (D) Confirm the year-end balance using the standard form to confirm account balance information with financial institutions. 試題隨卷繳交接下頁 3 國立臺北大學 109 學年度碩士班一般入學考試試題系(所)組別：會計學系科目：審計學第3頁共4頁 ☑可 ☐不可使用計算機

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