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110年 - 110東吳大學_碩士班招生考試_會計學系︰審計學#100129

科目：研究所、轉學考(插大)◆審計學 | 年份：110年 | 選擇題數：8 | 申論題數：32

試卷資訊

所屬科目：研究所、轉學考(插大)◆審計學

選擇題 (8)

1. Separating the duties of systems programmers, computer operators, and data librarians.(A)Program development controls(B)Program change controls(C)Computer operations controls(D)Access to programs and data controls
2. Using the Systems Development Life Cycle for testing and validation of new programs.(A)Program development controls(B)Program change controls(C)Computer operations controls(D)Access to programs and data controls
3. Requiring the use of passwords to access computer programs and files.(A)Program development controls(B)Program change controls(C)Computer operations controls(D)Access to programs and data controls
4. Requiring program modifications to be tested and implemented by appropriate personnel.(A)Program development controls(B)Program change controls(C)Computer operations controls(D)Access to programs and data controls
5. Maintaining backup copies of files at safe, remote locations.(A)Program development controls(B)Program change controls(C)Computer operations controls(D)Access to programs and data controls
6. Involving users in the design of programs and selection of prepackaged software.(A)Program development controls(B)Program change controls(C)Computer operations controls(D)Access to programs and data controls
7. Using external labels to identify files and programs.(A)Program development controls(B)Program change controls(C)Computer operations controls(D)Access to programs and data controls
8. Ensuring that emergency requests are appropriately documented and properly authorized.(A)Program development controls(B)Program change controls(C)Computer operations controls(D)Access to programs and data controls

申論題 (32)

1. Data values exceed or fall below some predetermined limit.
2. Comparing number of payroll transactions received for processing with the number of transactions entered into a transaction file.
3. Data fields have the appropriate positive or negative sign.
4. Sum of a data field that has numerical significance.
5. Ability of data entry personnel to correct data conversion errors in a timely fashion.
6. Computer may automatically generate and authorize transactions.
7. A numerical field appended to another numerical field to ensure accurate input of data.
8. Sum of a data field that has no numerical significance.
9. Data fields have the appropriate numeric or alphabetic characters.
10. Data conversion personnel will not fail to enter data in a particular field.
11. Data are inadvertently input in an incorrect field.
1. Assign management responsibilities in such a manner that commercial considerations do not override the quality of work performed.
2. Establish policies and procedures for resolving differences of opinion among firm personnel that arise during professional engagements.
3. Develop policies and procedures to ensure that professionals are provided appropriate professional development opportunities.
4. Review engagement documentation, report, and the client’s financial statements.
5. Develop effective performance evaluation, competency, capability, and resources to appropriately serve a specific client.
6. Identify circumstances and relationships that create threats to independence and take appropriate action to eliminate those threats or reduce them to an acceptable level.
7. Identify whether the firm possesses the competency, capability, and resources to appropriately serve a specific client.
8. Devote sufficient resources to develop, communicate, and support the firms’ quality control procedures.
9. Retain engagement documentation for a sufficient period of time to satisfy the needs of the firm, professional standards, laws, and regulations.
1. List the audit risk model.
2. Consider the preceding 4 situations and decide whether the auditor’s conclusion is appropriate using the audit risk model
1. Do you perceive any problems with related-party involvement in the evidence used by Johnson? Explain.
2. Do you perceive any problems with Johnson’s reasoning or the appropriateness of evidence used in the reasoning?
六、Assume that, when conducting procedures to obtaining an understanding of Max Company’s
internal controls, you checked “No” to the following 3 internal control questionnaire items:
1. Does access to online files required specific passwords to be entered to identify and validate the terminal
user?
2. Does the user establish control totals prior to submitting data for processing? (Order entry application
subsystem.)
Required:
Describe the errors and frauds that could occur because of the weaknesses indicated by the lack of IT
controls.
1. Based on the information above, identify at least three business risks for ABC Automotive.
2. What impact could each of these 3 business risks potentially have on the client’s financial statements, including footnote disclosures? Be specific in terms of the accounts and disclosure affected and in what way they would be affected.
3. What are additional sources of information that you could use to identify additional potential business risks?
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