9. Inspecting the title deeds of a building provides audit evidence concerning which one of the following financial statement assertions
(A) Existence
(B) Rights and obligations
(C) Valuation and allocation
(D) Completeness

9. Inspecting the title deeds of a building provides audit evidence concerning which one of the following financial statement assertions(A) Existence(B) Rights and obligations(C) Valuation and allocation(D) Completeness

10. Which of the following is not a test of control? (A) Inspection of documents (B) Reperformance of control procedures (C) Observation of control (D) Verification of value to invoice

11. An example of an "indirect financial interest in a client" would be (A) Ownership of less than \( 10\% \) of the client's stock by the covered member's spouse. (B) An ownership of less than \( 10\% \) of the client's stock by a staff member who is not involved in the audit. (C) The covered member's ownership of a mutual fund that has an investment in the client. (D) All of the above are examples of an indirect financial interest in a client.

12. A CPA performs bookkeeping services for a client and then performs an audit of those financial statements. This is an example of a ________ threat. (A)Familiarity (B) Selfinterest (C) Selfreview (D) Advocacy

13. The test of details of balances procedure to "examine vendors' invoices of closely related accounts such as repairs to uncover items that should be property, plant, and equipment" satisfies the audit objective of (A) Completeness. (B) Detail tiein. (C) Cutoff. (D) Existence.

14. Which is a true statement about audit risk? (A) Audit risk measures the risk that a material misstatement could occur and not be detected by internal control. (B) When auditors decide on a higher acceptable audit risk, they want to be more certain that the financial statements are not materially misstated. (C) Audit assurance is the complement of acceptable audit risk. (D) There is an inverse relationship between acceptable audit risk and planned detection risk.

15. Which of the following statements is not a correct statement regarding audit evidence for balance sheet accounts? (A) Evidence obtained from an independent source outside the client organization is more reliable than that obtained from within. (B) Evidence is usually more persuasive when it is obtained from various times throughout the client's year. (C) Documentary evidence is more reliable when it is received by the auditor directly rather than indirectly. (D) External evidence, such as communications from banks, is generally regarded as more reliable than answers obtained from inquiries of the client.

16. Mill, CPA, was engaged by a group of royalty recipients to apply agreedupon procedures to financial data supplied by Modern Co. regarding Modern's written assertion about its compliance with contractual requirements to pay royalties. Mill's report on these agreedupon procedures should contain a(an) (A) Disclaimer of opinion about the fair presentation of Modern's financial statements. (B) List of the procedures performed (or reference thereto) and Mill's findings. (C) Opinion about the effectiveness of Modern's internal control activities. (D) Acknowledgment that the sufficiency of the procedures is solely Mill's responsibility.

17. An audit client has a valid reason for requesting that a certain account receivable that the auditor has selected for confirmation not be confirmed. Under these circumstances, the auditor usually should (A) Verify the account balance by inspecting the client's statements and cash receipt records. (B) Select at random a different account for confirmation that is approximately the same size. (C) Request the client management to document the matter in the representation letter. (D) Explain to the client that the request will most likely cause the auditor to disclaim an opinion.

18. If the objective of an auditor's test of details is to detect the overstatement of sales, the auditor should trace transactions from the (A) Sales journal to the shipping documents. (B) Shipping documents to the cash receipts journal. (C) Cash receipts journal to the Sales journal. (D) Customer's purchase orders to the sales journal.

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