13. Under which of the following circumstances may a CPA charge fees that are contingent upon finding a specific result? (A) If fixed by courts, other public authorities, or in tax matters if based on the results of judicial proceedings. (B) For a compilation if a third party will use the financial statement and disclosure is not made in the report. (C) For an examination of prospective financial statements. (D) For an audit or a review if agreed upon by both the CPA and the client.

15. A CPA purchased stock in a client corporation and placed it in a trust as an educational fund for the CPA's minor child. The trust securities are not material to the CPA's wealth but are material to the child's personal net worth. According to the AICPA Code of Professional Conduct, would this action impair the CPA's independence with the client? (A) Yes, because the stock would be a direct financial interest and materiality is a factor. (B) No, because the CPA would not have a direct financial interest in the client. (C) Yes, because the stock would be a direct financial interest and materiality is not a factor. (D) Yes, because the stock would be an indirect financial interest and materiality is not a factor. 試題隨卷繳交接下頁 3 國立臺北大學 114 學年度碩士班一般入學考試試題系(所)組別：會計學系科目：審計學第3頁共4頁 ☐可 ☑不可使用計算機

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