14. In performing tests of controls over authorization of cash disbursements, which of the following statistical sampling methods would be most appropriate?
(A) Variables.
(B) Stratified.
(C) Ratio.
(D) Attributes

15. An auditor desired to test credit approval on 10,000 sales invoices processed during the year. The auditor designed a statistical sample that would provide 1% risk of assessing control risk too low (99% confidence) that not more than 7% of the sales invoices lacked approval. The auditor estimated from previous experience that about 2.5% of the sales invoices lacked approval. A sample of 200 invoices was examined and 7 of them were lacking approval. The auditor then determined the upper deviation rate to be 8%. In the evaluation of this sample, the auditor decided to increase the level of the preliminary assessment of control risk because the: (A) Tolerable rate (7%) was less than the upper deviation rate (8%). (B) Expected deviation rate (7%) was more than the percentage of errors in the sample (3.5%). (C) Upper deviation rate (8%) was more than the percentage of errors in the sample (3.5%). (D) Expected deviation rate (2.5%) was less than the tolerable rate (7%).

16. In a MUS sample with a sampling interval of $10,000, an auditor discover that a selected accounts receivable with a recorded amount of $ 20,000 had am audit value of $16,000. If this is the only error discovered by the auditor, the projected error of the sample would be (A) $1,000 (B) $2,000 (C) $4,000 (D) $5,000

17. Which of the following is an engagement attribute for an audit of an entity that processes most of its financial data in electronic form without any paper documentation? (A) Discrete phases of planning, interim, and year-end fieldwork. (B) Increased effort to search for evidence of management fraud. (C) Performance of audit tests on a continuous basis. (D) Increased emphasis on the completeness assertion.

18. Which of the following statements most likely represents a disadvantage for an entity that keeps microcomputer-prepared data files rather than manually prepared files? (A) It is usually more difficult to detect transposition errors. (B) Transactions are usually authorized before they are executed and recorded. (C) It is usually easier for unauthorized persons to access and alter the files. (D) Random error associated with processing similar transactions in different ways is usually greater.

19. Julie and Lisa are sisters. Julie is a CPA auditing the company where Lisa works. Julie's independence is impaired if (A) Lisa is the controller. (B) Lisa owns 2% of the company. (C) Lisa is the marketing department manager. (D) All of the above.

20. Interpretations to the Rules of Conduct permit a CPA firm to do both bookkeeping and auditing for the same private company client if three criteria are met. Which of the following is not one of those criteria? (A) The client must accept full responsibility for the financial statements. (B) The client is required to file an annual report, including audited financial statements, with the government. (C) The CPA must not assume the role of employee or of manager. (D) The CPA must follow applicable auditing standards.

1. 發行彩券公司發現公司部門主管在得知運動賽事結果後，進入系統開啟已停售之賽事投注，並委託第三人為其下注，藉此不法獲得巨額獎金。試問，下列何項控制作業之執行最難及時遏止上述之舞弊行為？ (A) 定期覆核所有資料之修改 (B) 賽事開打後，立即執行「關閉彩池」程序，並經高階主管確認 (C)對於開資、停資與派彩程序，均安排不同人負責，並經過雙人核可 (D)採用控制程序限制未經授權之人不得使用電腦程式

2. 依據我國職業道德規範，下列哪些情形對會計師獨立性影響最少？ ①審計服務小組成員與審計客戶間有不重大之直接財務利益。 ②會計師簽證某金融機構財務報表，審計小組成員在該金融機構開立薪資存款帳戶。 ③台北會計師事務所之甲會計師，目前擔任台中公司之獨立董事，而台北會計師事務所之乙會計師為台中公司之簽證會計師。 ④丁會計師介紹某證券承銷商給審計客戶，而丁會計師擔任該證券承銷商的獨立董事。 ⑤查核財務報表之會計師同時對審計客戶出具資產減損報告。 (A)僅①② (B)僅②⑤ (C)僅①②④ (D)僅②

3. 下列有關期後事項的敘述，何者正確？ ①會計師查核採用國際財務報導準則編製之財務報表時，其查核報告日得採用雙重日期。 ②查核人員於財務報表發布後始獲悉之事實，若更新或修改其查核報告，其查核報告日不得採用雙重日期。 ③財務報導期間結束日後至查核報告日間發生之事項，其查核報告日不得採用雙重日期。 ④僅有當相關規定並未禁止管理階層僅就期後事項對財務報表所產生之影響予以修改，且未禁止有權通過財務報表者僅就財務報表以修改之部分進行核准時，查核人員才有可能出具雙重日期之查核報告。 (A)僅①② (B)僅②③ (C)僅②③④ (D)僅③④

4. 有關重大性標準之觀念，下列何者錯誤？ ①重大性標準為查核人員專業判斷的結果。 ②重大性標準之金額與所需要之審計證據數量存有正向關係。 ③重大性標準之金額通常與公司規模或獲利能力存在正向關係。 ④執行重大性金額與重大性金額通常存在反相關係。 (A)僅①② (B)僅②④ (C)僅①②④ (D)僅③④

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