49.依政府支出憑證處理要點，若因特殊情形不能取得收據、統一發票或其他可資證明之文件者，支出之經手人應開立何種文件取代？
(A)支出機關分攤表
(B)支出科目分攤表
(C)支出證明單
(D)分批(期)付款表

50.依政府支出憑證處理要點，各機關審核支出憑證時，下列何者非屬應簽名之人員？(A)業務事項之主管人員及經手人(B)主辦出納或其授權代簽人(C)主辦會計人員或其授權代簽人(D)機關長官或其授權代簽人

1. The risk that a company's financial statements will materially depart from generally accepted accounting principles is referred to as:(A) Business Risk.(B) Information Risk.(C) Detection Risk.(D) Control Risk.

2. Which of the following best describes what is meant by generally accepted auditing standards?(A) Acts to be performed by the auditors.(B) Measures of the quality of the auditors' performance.(C) Procedures to be used to gather evidence to support financial statements.(D) Audit objectives generally determined on audit engagements.

3. An audit provides reasonable assurance of detecting which of the following types of material illegal acts?(A) Option A(B) Option B(C) Option C(D) Option D

4. An attitude that includes a questioning mind, being alert to conditions that may indicate possible misstatements, and a critical assessment of audit evidence is referred to as:(A) Reasonable assurance.(B) Professional skepticism.(C) Audit neutralism.(D) Auditing mindset.

5. Bailey CPA, audited Lincoln Corporation. The shareholders sued both Lincoln and Bailey for securities fraud under the Federal Securities Exchange Act of 1934. The court determined that there was securities fraud and that Lincoln was 80% at fault and Bailey was 20% at fault due to her negligence in the audit. Both Lincoln and Bailey are solvent and the damages were determined to be $2 million. What is the maximum liability of Bailey?(A) $0(B) $400,000(C) $1,000,000(D) $2,000,000

6. The components of the risk of misstatement are:(A) Option A(B) Option B(C) Option C(D) Option D

7. Further audit procedures include:(A) Option A(B) Option B(C) Option C(D) Option D

8. Which of the following is not an assertion relating to classes of transactions?(A) Accuracy.(B) Adequacy.(C) Cutoff.(D) Classification.

9. Analytical procedures are required at the risk assessment stage and as:(A) Tests of internal control.(B) Substantive procedures.(C) Procedures near the end of the audit.(D) Computer generated procedures.

115年 - 115 經濟部所屬事業機構_新進職員甄試試題_財會： 1 .政府採購法規 2 .會計審計法規#146903

114年 - 114 經濟部所屬事業機構_新進職員甄試試題_財會：1 .政府採購法規 2 .會計審計法規#133918

113年 - 113 經濟部所屬事業機構_新進職員甄試試題_財會：1.政府採購法規 2.會計審計法規#123293

112年 - [非官方正解]112 桃園國際機場股份有限公司_新進從業人員招募甄選_行政管理、身心障礙-會計專員(二職等) ：會計審計法規#116893

112年 - 112 經濟部所屬事業機構_新進職員甄試試題_財會：1.政府採購法規 2.會計審計法規#116888

111年 - 111 經濟部所屬事業機構_新進職員甄試_財會:1.政府採購法規 2.會計審計法規#111342