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22 關於行政處分附款之敘述,下列何者錯誤? (A)行政處分附負擔之附款被撤銷,不影響行政處分之效力 (B)行政處分之附款無效,行政處分不當然無效 (C)行政處分附停止條件之附款,該條件具執行力 (D)行政處分經撤銷後,其附款隨之失效

23 民眾向行政機關申請核發租金補貼,經核定發放補貼後,發現其租賃契約係偽造,該機關撤銷核發補貼之行政處分時,依法應如何請求返還該租金補貼? (A)向民事法院起訴請求返還 (B)依行政執行法逕予強制執行 (C)另行作成書面行政處分命受領人返還 (D)向行政法院聲請調解

24 依行政程序法規定,關於行政契約之效力,下列敘述何者錯誤? (A)行政契約之一部無效者,全部無效。但欠缺該部分,締約雙方亦將締結契約者,其他部分仍為有效 (B)代替行政處分之行政契約,行政處分應屬無效者,該契約亦屬無效 (C)代替行政處分之行政契約,行政處分有得撤銷之違法原因,並為締約雙方所明知者,其效力為無效 (D)行政契約準用民法規定之結果為無效者,其效力仍屬有效

45.52 歲男性,發病前 3 日出現畏冷、頭痛、打噴嚏流鼻水等症狀,至診所就醫。雖有開立藥物治療,後續卻出現發燒攝氏 39 度、惡寒、咳嗽、胸悶痛、咳出鐵銹色痰等症狀,而被送至急診,胸部 X 光檢查發現右肺下葉片狀浸潤。望之苔薄黃,診之脈數。病人急診時的臨床辨證以下列何者最適宜? (A)風寒外束,營衛失調 (B)風寒外束,痰熱壅肺 (C)風寒外束,痰飲 (D)風寒外束,溢飲

14. In performing tests of controls over authorization of cash disbursements, which of the following statistical sampling methods would be most appropriate? (A) Variables. (B) Stratified. (C) Ratio. (D) Attributes

15. An auditor desired to test credit approval on 10,000 sales invoices processed during the year. The auditor designed a statistical sample that would provide 1% risk of assessing control risk too low (99% confidence) that not more than 7% of the sales invoices lacked approval. The auditor estimated from previous experience that about 2.5% of the sales invoices lacked approval. A sample of 200 invoices was examined and 7 of them were lacking approval. The auditor then determined the upper deviation rate to be 8%. In the evaluation of this sample, the auditor decided to increase the level of the preliminary assessment of control risk because the: (A) Tolerable rate (7%) was less than the upper deviation rate (8%). (B) Expected deviation rate (7%) was more than the percentage of errors in the sample (3.5%). (C) Upper deviation rate (8%) was more than the percentage of errors in the sample (3.5%). (D) Expected deviation rate (2.5%) was less than the tolerable rate (7%).