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.

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.

13. Which of the following is an advantage of systematic selection over random number selection?(A) It provides a stronger basis for statistical conclusions.(B) It enables the auditor to use the more efficient "sampling with replacement" tables.(C) There may be correlation between the location of items in the population, the feature of sampling interest, and the sampling interval.(D) It does not require establishment of correspondence between random numbers and items in the population.

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.

15. Which of the following procedures would probably be most effective in identifying duplicate billing of customers during the year?(A) Analytical procedures.(B) Confirmation of accounts at year end.(C) Data analytics applied to sales transactions.(D) Review of contracts.

16. An inventory turnover analysis is useful to the auditor because it may detect:(A) Inadequacies in inventory pricing.(B) Methods of avoiding cyclical holding cost.(C) The optimum automatic reorder points.(D) The existence of obsolete merchandise.

17. Which of the following policies is an internal control weakness related to the acquisition of factory equipment?(A) Acquisitions are made through and approved by the department in need of the equipment.(B) Advance executive approvals are required for equipment acquisitions.(C) Variances between authorized equipment expenditures and actual costs are to be immediately reported to management.(D) Depreciation policies are reviewed only once a year.

18. Which of the following best describes the independent auditors' approach to obtaining satisfaction concerning depreciation expense in the income statement?(A) Verify the mathematical accuracy of the amounts charged to income as a result of depreciation expense.(B) Determine the method for computing depreciation expense and ascertain that is in accordance with generally accepted accounting principles.(C) Reconcile the amount of depreciation expense to those amounts credited to accumulated depreciation accounts.(D) Establish the basis for depreciable assets and verify the depreciation expense.

19. Assume that the auditors are concerned about disbursement transactions that have been recorded for improper amounts. Which procedure(s) would possibly identify these transactions?(A) Option A(B) Option B(C) Option C(D) Option D

20. The primary purpose of the internal auditors' evaluation of internal control is to:(A) Determine if management has planned and implemented activities needed to attain goals and objectives.(B) Determine the extent of tests of controls needed during field work.(C) Identify areas for fraud investigation.(D) Determine if employees have incompatible duties that have compromised the control environment.

26. 下表為臺北市及新北市居民對於是否應適度調漲電價來促進節約能源意識之比例假定臺北市及新北市居民之贊成比例分別為$P_1$及$P_2$， 則檢定$H_o$：$P_1=P_2$之檢定統計量為\( \frac{\hat{P}_1 - \hat{P}_2}{\sqrt{\hat{P}(1 - \hat{P}) \left[ \frac{1}{n_1} + \frac{1}{n_2} \right]}} \)，請問本檢定統計量中分母$\widehat{P}$之值為何？ (A) 0.25 (B) 0.5 (C) 0.6 (D) 0.75

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