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.

10. The management representation letter date should coincide with the:(A) Date of the auditor's report.(B) Balance sheet date.(C) Date of the latest subsequent event referred to in the notes to the financial statements.(D) Date of the engagement agreement.

11. When a company has changed auditors, according to the Professional Standards:(A) The successor auditor has the responsibility to initiate contact with the predecessor auditor to ask about the client before the engagement is accepted; the predecessor has no responsibility to initiate this contact, even when aware of matters bearing on the integrity of management.(B) The predecessor must always respond fully to all inquiries made by the successor auditor.(C) The successor must discuss with the predecessor matters bearing on the engagement prior to accepting the engagement.(D) The successor may choose not to attempt any communication with the predecessor auditor.

12. Which of the following is generally not true about statistical sampling as compared to nonstatistical sampling?(A) Statistical samples are more representative of the population.(B) Statistical sample plans involve additional costs of evaluation.(C) Statistical sampling allows a more objective evaluation of sample results.(D) Statistical sampling may assist the auditors in designing more efficient samples.

13. When conducting fieldwork for a physical inventory, an auditor is least likely to perform which of the following steps using a generalized audit software package?(A) Observing inventory.(B) Selecting sample items of inventory.(C) Analyzing data resulting from inventory.(D) Recalculating balances in inventory reports.

14. A situation in which the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect material misstatements on a timely basis is referred to as a:(A) Control deficiency.(B) Material weakness.(C) Reportable condition.(D) Significant deficiency.

15. The minimum likelihood of loss involved in the consideration of a control deficiency that is less than a significant deficiency is:(A) Remote.(B) More than remote.(C) Probable.(D) Not considered.

16. 當查核人查核範圍受到限制時，其受限情況可能為不重大、重大或非常重大(pervasiveness)，在查核範圍受到限制的情況下，會計師不可能出具何種查核意見？(A) 無保留意見(B) 保留意見(C) 否定意見(D) 無法表示意見

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