49. 下列何者非屬突破訊息繭房(Information Cocoon)的方式？
(A)主動接觸反方
(B)調整互動方式
(C)依賴演算法推薦
(D)提升媒體識讀

50. 目前市面上 AI 種類繁多，下列何者為開源 AI？ (A) DeepSeek (B) Gemini (C) Claude (D) GPT

1. A CPA firm has decided to rely on the audit work performed by another audit firm. Which of the following procedures should the CPA firm perform when taking responsibility for the other firm's audit work? (A) Reference the reliance on the other firm's work in then opinion section of the audit report. (B) Reference the reliance on the other firm's work in a footnote disclosure to the financial statement. (C) Review the other firm's documentation of identified risks of material misstatement. (D) Obtain and attach a copy of the other firm's representation latter and audit report to the opinion that the CPA firm issues.

2. When an auditor tests the internal controls of a computerized accounting system, which of the following is true of the test data approach? (A) Test data programs need not be tailor-made by the auditor for each client's computer application. (B) Test data are proceeded with the client's computer and the results are compared with the auditor's prediction. (C) Test data programs usually consist of all possible valid condition regarding compliance with internal control. (D) Test data are coded to a dummy subsidiary so they can be extracted from the system under actual operating condition.

3. Which of the following auditing procedures most likely would assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity's ability to continue as a going concern? (A) Inspecting title documents to verify whether any assets are pledged as collateral. (B) Confirming with third parties the details of arrangements to maintain financial support. (C) Reconciling the cash balance per books with the cut-off bank statement and the bank confirmation. (D) Comparing the entity's depreciation and asset capitalization policies to other entities in the industry.

4. A registered public accounting firm is conducting an audit of an issuer. Which of the following services may the auditor provide to the client while maintaining independence? (A) Drafting documents that form the basis of financial statements filed with the SEC. (B) Originating source data underlying the balance sheet. (C) Maintaining accounting records. (D) Preparing an organizational chart of the accounting department.

5. Which of the following items most likely would be included in the engagement letter prepared by an auditor? (A) Drafts of account confirmations sent to financial institutions. (B) Meeting dates, attendance, and topics at board of directors' meetings. (C) Lists of current and previous lawyers retained by the entity. (D) Services to be provided in addition to the audit.

6. A treasury department overstated its company's cash position by neglecting to account for a $200,000 wire transfer. Which of the following internal controls could have detected the error? (A) Performing monthly reconciliations of all bank accounts. (B) Requiring that all outgoing wire transfers be approved by management. (C) Requiring internal auditors to perform analytical procedures on cash balances. (D) Including the daily bank-activity statements as backup to the monthly entries in the cash-receipts journal.

7. With regard to the performance of audit sampling during the audit, which of the following statements is correct? (A) Professional judgment is not a valid justification in deciding whether to use a statistical or nonstatistical sampling approach. (B) The level of sampling risk that the auditor is willing to accept affects the sample size. (C) Sample size is a valid criterion in deciding between a statistical or nonstatistical sampling approach. (D) The sampling unit must be stated in monetary terms.

8. For which of the following responses in a legal letter would an auditor most likely qualify the audit opinion for a scope limitation? (A) The response is limited to only those items that the attorney has devoted substantial attention. (B) The attorney is unable to respond as to the outcome of the matter because of inherent uncertainty. (C) The response specifically excludes information on a pending legal matter because of publicity image concerns. (D) The attorney is unable to provide a reasonable estimate of a probable loss arising from a legal matter.

9. Which of the following is the principal reason for the requirement to obtain a management representation letter from client management? (A) To reduce reliance on employee-completed internal control questionnaires. (B) To reduce reliance on analytical procedures that have been performed. (C) To replace assertions in the legal representation letter. (D) To complement other auditing procedures that have been performed.

115年 - 115 經濟部所屬事業機構_新進職員甄試試題_資訊： 1 .計算機原理 2 .網路概論#146946

109年 - 109 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-資訊-事務員：計算機概論#90603

108年 - 108司法三等 - 計算機網路#78559

107年 - 107 專技高考 電子計算機原理#72992

104年 - 104年中央警察大學碩士班-計算機及通訊概論#63932

103年 - 臺灣菸酒電腦概論#18732

103年 - 103 地方政府特種考試_四等_電子工程、電信工程：計算機概要#18345

102年 - 中華電信從業人員(基層專員)_業務專業職四_第一類-計算機概論#56430

102年 - 宏華人力資源股份有限公司102年派駐中華電信客戶網路人員遴選試題-計算機大意#24416

102年 - 102 台灣糖業股份有限公司_新進工員甄試試題_ 安環品管：B.計算機概論 #17360