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.

17. Which of the following policies is an interal 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 betwcen authorized equipment expenditures and actual costs are to be immediately reported to management. (D) Depreciation policies are reviewed only once a year.

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

27. 保險公司請求某家諮詢公司，幫忙確認非常高機率的假保險理賠事件。已知某工業的假理賠要求比例為3%。該諮詢公司決定從該工業隨機抽樣100家公司確認其是否申請保險理賠。他們認為從這100家公司的申請理賠數目會得到保險公司想要的信息。此諮詢公司最有可能是利用下列哪種機率分配來分析此假理賠問題？ (A) 卜瓦松分配 (B) 二項分配 (C) 超幾何分配 (D) 以上皆非

28. 某間航空公司預計從甲、乙、丙、丁這4種訂票系統中擇一，並希望該訂票系統讓乘客遇到較少障礙。因此該航空公司設計一實驗設計來收集資料，其中每個訂票系統隨機選擇5週接受訂票，共計20週，收集訂票者碰到訂票障礙的個數如下。 甲：(12, 14, 9, 11, 16) 乙：(2, 4, 7, 3, 1) 丙：(10, 9, 6, 10, 12) 丁：(7, 6, 6, 15, 12) 請問該做何種數據分析？ (A) 檢定母體變異數間的差異 (B) 以t檢定作平均數差異分析 (C) 以Z檢定作平均數差異分析 (D) 利用一維變異數分析，採用F檢定

29. 對兩個獨立母群體以T檢定檢定其母體均數是否相等，下列何者正確？ (A)兩樣本的變異數相等 (B)母體分配近似常態分配 (C)兩個樣本數相等 (D)以上皆是

30. 若 Z 是一個標準常態隨機變數，則 P(-1.5<Z<0)將會比 P(1.5<Z<3.0) (A)小 (B)相等 (C)大 (D)以上皆非

115年 - [無官方正解]115 國立臺北大學_碩士班一般入學考試試題_會計學系：審計學#147105

115年 - [無官方正解]115 國立臺北大學_碩士班一般入學考試試題_會計學系：審計學#146950

114年 - [無官方正解]114 國立臺北大學_碩士班一般入學考試試題_會計學系：審計學#147034

113年 - [無官方正解]113 國立臺北大學_碩士班一般入學考試試題_會計學系：審計學#147128

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

111年 - [無官方正解]111 國立臺北大學_碩士班一般入學考試試題_會計學系：審計學#147040

111年 - [無官方正解]111 國立臺北大學_碩士班一般入學考試試題_會計學系：審計學#146930

110年 - [無官方正解]110 國立臺北大學_碩士班一般入學考試試題_會計學系：審計學#147123

110年 - [非官方正解]110 國立政治大學_碩士班暨碩士在職專班招生考試_會計研究所/會計、稅務組:審計學#125294

110年 - [非官方正解]110 國立臺灣大學_碩士班招生考試試題_會計學研究所：審計學#123557