三、英文作文。（60分） As a notary public, you may encounter many challenges from your clients, such as the customer’s false identity or incredible witness. Please identify at least three issues you may be faced with and tell us how you will deal with these challenges.

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2025/06/01

Challenges Faced by...

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四、民國 X8 年 12 月間，境外 W 市爆發民眾感染不明病毒引發之疫病，惟截至當年度結束，僅有為數不多的類似個案通報國際衛生組織，當時尚無人與人之間會相互傳染的明確證據。隨著疫情的發展與擴散，導致自 X9 年 1 月中開始的全境大規模封城與限制人員活動，嗣後逐漸擴散至全球180餘國，國際衛生組織遂正式宣布此一疫病成為全球流行性疾病（global pandemic）。甲公司係一知名國內上市公司，於 W 市設有重要生產基地，產量占全公司產能之 75%，試問：會計師受託查核甲公司 X8 年度財務報表，值此期末查核期間，如經專業判斷認定此等疫情確實對甲公司之營運與財務造成衝擊，會計師應執行何種查核程序以取得足夠且適切之查核證據？（10 分）

三、英文作文。（60分）
As a notary public, you may encounter many challenges from your clients, such as the customer’s false identity or incredible witness. Please identify at least three issues you may be faced with and tell us how you will deal with these challenges.

詳解 (共 1 筆)

相關申論題

相關試卷

三、英文作文。 （60分） As a notary public, you may encounter many challenges from your clients, such as the customer’s false identity or incredible witness. Please identify at least three issues you may be faced with and tell us how you will deal with these challenges.

詳解 (共 1 筆)

相關申論題

相關試卷

三、英文作文。（60分）
As a notary public, you may encounter many challenges from your clients, such as the customer’s false identity or incredible witness. Please identify at least three issues you may be faced with and tell us how you will deal with these challenges.