49. 某作業場所局部照度測量結果，4個邊點皆為270 Lux，中心點為360 Lux，平均照度為下列何者？
(A) 276 Lux
(B) 300 Lux
(C) 314 Lux
(D) 330 Lux

50. 下列何者非屬鹽酸之化學品危害分類？ (A)金屬腐蝕物第1級 (B)腐蝕 / 刺激皮膚物質第1級 (C)嚴重損傷 / 刺激眼睛物質第1級 (D)急毒性物質第2級

1. Which of the following best describes why an independent auditor is asked to express an opinion on the fair presentation of financial statements? (A) The opinion of an independent party is needed because a company may not be objective with respect to its own financial statements. (B) It is management's responsibility to seek available independent aid in the appraisal of the financial information shown in its financial statements. (C) It is difficult to prepare financial statements that fairly present a company's financial position, operations, and cash flows without the expertise of an independent auditor. (D) It is a customary courtesy that all stockholders of a company receive an independent report on management's stewardship of the affairs of the business.

2. The Public Company Accounting Oversight Board (A) performs inspections of the quality controls of firms that audit public companies. (B) establishes auditing standards that must be followed by CPAs on all audits. (C) oversees auditors of private companies. (D) performs all of the above functions.

3. The purpose of establishing quality control policies and procedures to accept or continue a client relationship is to (A) provide reasonable assurance that personnel are adequately trained to fulfill their responsibilities. (B) monitor the risk factors concerning misstatements that arise from the misappropriation of assets. (C) document objective criteria for the CPA firm's peer review. (D) minimize the likelihood of associating with a client whose management may lack integrity.

4. Which of the following is not one of the reasons that auditors provide only reasonable assurance on the financial statements? (A) The auditor commonly examines a sample, rather than the entire population of transactions. (B) Accounting presentations contain complex estimates which involve uncertainty. (C) Fraudulently prepared financial statements are often difficult to detect. (D) Auditors believe that reasonable assurance is sufficient in the vast majority of cases.

5. Which of the following is not true about the report release date? (A) It is defined as the date after which existing documentation must not be deleted, and additions to the documentation file must be documented as such. (B) It is used to define the beginning of the retention period. (C) It is often the date on which the report is delivered to the client. (D) It is the date on which the auditor grants the client permission to use the report.

6. An auditor reviews aged accounts receivable to assess likelihood of collection to support management's assertion about account balances of (A) existence. (B) completeness. (C) accuracy, valuation, and allocation. (D) rights and obligations.

7. Which of the following is the auditor least likely to do when aware of an illegal act? (A) discuss the matter with the client's legal counsel. (B) obtain evidence about the potential effect of the illegal act on the financial statements. (C) contact the local law enforcement officials regarding potential criminal wrongdoing. (D) consider the impact of the illegal act on the relationship with the company's management.

8. In testing for cutoff, the objective is to determine (A) whether all of the current period's transactions are recorded. (B) whether transactions are recorded in the correct accounting period. (C) the proper cutoff between capitalizing and expensing expenditures. (D) the proper cutoff between disclosing items in footnotes or in account balances.

9. _________are used as evidence to provide assurance about an account balance. (A) Substantive analytical procedures. (B) Tests of transactions. (C) Audit risks. (D) Tests of control.

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