所屬科目：研究所、轉學考(插大)◆審計學
1. A CPA firm has decided to rely on the audit work performed by another audit firm. Which of the following procedures should the CPA firm perform when taking responsibility for the other firm's audit work? (A) Reference the reliance on the other firm's work in then opinion section of the audit report. (B) Reference the reliance on the other firm's work in a footnote disclosure to the financial statement. (C) Review the other firm's documentation of identified risks of material misstatement. (D) Obtain and attach a copy of the other firm's representation latter and audit report to the opinion that the CPA firm issues.
2. When an auditor tests the internal controls of a computerized accounting system, which of the following is true of the test data approach? (A) Test data programs need not be tailor-made by the auditor for each client's computer application. (B) Test data are proceeded with the client's computer and the results are compared with the auditor's prediction. (C) Test data programs usually consist of all possible valid condition regarding compliance with internal control. (D) Test data are coded to a dummy subsidiary so they can be extracted from the system under actual operating condition.
3. Which of the following auditing procedures most likely would assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity's ability to continue as a going concern? (A) Inspecting title documents to verify whether any assets are pledged as collateral. (B) Confirming with third parties the details of arrangements to maintain financial support. (C) Reconciling the cash balance per books with the cut-off bank statement and the bank confirmation. (D) Comparing the entity's depreciation and asset capitalization policies to other entities in the industry.
4. A registered public accounting firm is conducting an audit of an issuer. Which of the following services may the auditor provide to the client while maintaining independence? (A) Drafting documents that form the basis of financial statements filed with the SEC. (B) Originating source data underlying the balance sheet. (C) Maintaining accounting records. (D) Preparing an organizational chart of the accounting department.
5. Which of the following items most likely would be included in the engagement letter prepared by an auditor? (A) Drafts of account confirmations sent to financial institutions. (B) Meeting dates, attendance, and topics at board of directors' meetings. (C) Lists of current and previous lawyers retained by the entity. (D) Services to be provided in addition to the audit.
6. A treasury department overstated its company's cash position by neglecting to account for a $200,000 wire transfer. Which of the following internal controls could have detected the error? (A) Performing monthly reconciliations of all bank accounts. (B) Requiring that all outgoing wire transfers be approved by management. (C) Requiring internal auditors to perform analytical procedures on cash balances. (D) Including the daily bank-activity statements as backup to the monthly entries in the cash-receipts journal.
7. With regard to the performance of audit sampling during the audit, which of the following statements is correct? (A) Professional judgment is not a valid justification in deciding whether to use a statistical or nonstatistical sampling approach. (B) The level of sampling risk that the auditor is willing to accept affects the sample size. (C) Sample size is a valid criterion in deciding between a statistical or nonstatistical sampling approach. (D) The sampling unit must be stated in monetary terms.
8. For which of the following responses in a legal letter would an auditor most likely qualify the audit opinion for a scope limitation? (A) The response is limited to only those items that the attorney has devoted substantial attention. (B) The attorney is unable to respond as to the outcome of the matter because of inherent uncertainty. (C) The response specifically excludes information on a pending legal matter because of publicity image concerns. (D) The attorney is unable to provide a reasonable estimate of a probable loss arising from a legal matter.
9. Which of the following is the principal reason for the requirement to obtain a management representation letter from client management? (A) To reduce reliance on employee-completed internal control questionnaires. (B) To reduce reliance on analytical procedures that have been performed. (C) To replace assertions in the legal representation letter. (D) To complement other auditing procedures that have been performed.
10. Which of the following procedures would least likely help the auditor discover a subsequent event at the conclusion of the audit? (A) Reviewing and analyzing the latest available interim financial statements. (B) Reviewing the minutes of meetings with board of directors. (C) Reviewing the audit working papers. (D) Obtaining a legal letter from the client's attorney.
11. For effective internal accounting control, the accounts payable department should compare the information on each vender's voice with the (A) Receiving report and the purchase order. (B) Receiving report and the voucher. (C) Vendor's packing slip and the purchase order. (D) Vendor's packing slip and the voucher.
12. An auditor was testing whether shipments were made only to credit-worthy customers. The client informed the auditor that the information technology system would not print bills of lading for customers that were on credit hold. The auditor would most likely next perform which of the following? (A) Select a sample of customers on credit hold, attempt to print bills of lading for these customers, and verify with the information technology department that only a few customers are on credit hold. (B) Attempt to print a bill of lading for one customer on credit hold and verify with the information technology department that this control cannot be overridden without approval. (C) Review recent shipments for a sample of customers on credit hold and verify with the accounting manager that all shipments were shipped by the due date. (D) Review the customer files for the names of all customers on credit hold and verify with the accounting manager that no shipments were made to these customers after they were listed on credit hold.
13. To obtain assurance that all inventory items in a client's inventory listing are valid, an auditor most likely would trace: (A) Inventory tags noted during the auditor's observation to items listed in receiving reports and vendors' invoices. (B) Items listed in receiving reports and vendors' invoices to the inventory listing. (C) Items in the inventory listing to inventory tags and the auditor's recorded count sheets (D) Inventory tags noted during the auditor's observation to items in the inventory listing.
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%).
16. In a MUS sample with a sampling interval of $10,000, an auditor discover that a selected accounts receivable with a recorded amount of $ 20,000 had am audit value of $16,000. If this is the only error discovered by the auditor, the projected error of the sample would be (A) $1,000 (B) $2,000 (C) $4,000 (D) $5,000
17. Which of the following is an engagement attribute for an audit of an entity that processes most of its financial data in electronic form without any paper documentation? (A) Discrete phases of planning, interim, and year-end fieldwork. (B) Increased effort to search for evidence of management fraud. (C) Performance of audit tests on a continuous basis. (D) Increased emphasis on the completeness assertion.
18. Which of the following statements most likely represents a disadvantage for an entity that keeps microcomputer-prepared data files rather than manually prepared files? (A) It is usually more difficult to detect transposition errors. (B) Transactions are usually authorized before they are executed and recorded. (C) It is usually easier for unauthorized persons to access and alter the files. (D) Random error associated with processing similar transactions in different ways is usually greater.
19. Julie and Lisa are sisters. Julie is a CPA auditing the company where Lisa works. Julie's independence is impaired if (A) Lisa is the controller. (B) Lisa owns 2% of the company. (C) Lisa is the marketing department manager. (D) All of the above.
20. Interpretations to the Rules of Conduct permit a CPA firm to do both bookkeeping and auditing for the same private company client if three criteria are met. Which of the following is not one of those criteria? (A) The client must accept full responsibility for the financial statements. (B) The client is required to file an annual report, including audited financial statements, with the government. (C) The CPA must not assume the role of employee or of manager. (D) The CPA must follow applicable auditing standards.
二、請簡述我國會計師簽證財務報表之相關法律責任類別與構成要件。(10%)
三、近期有關會計師事務所執行企業碳盤查之業務時，最可能須遵循我國哪一審計準則？依據該準則，會計師在評估是否承接及續任該等案件時，應符合哪些條件？(10%)
1. BDO 團隊在申報截止日後補做程序並覆蓋空白底稿。請引述我國審計準則第330號(查核人員對所評估風險之因應)與500號(查核證據)，闡述該行為對於審計意見之可能影響，以及簡述何謂足夠且適切之查核證據。
2. 根據個案，你是否認同法院駁回 BDO 訴訟案之決策？理由為何？(條列簡述)
3. 根據個案，你認為被告 BDO 事務所在法院上應如何主張並抗告？(條列簡述)
4. 假設回到 2013 年，你身為 AmTrust 的查核會計師，請擬定一項關鍵查核事項，並且條列簡述辨識該風險的原因以及對應之查核程序。
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