14. Which is a true statement about audit risk?
(A) Audit risk measures the risk that a material misstatement could occur and not be detected by internal control.
(B) When auditors decide on a higher acceptable audit risk, they want to be more certain that the financial statements are not materially misstated.
(C) Audit assurance is the complement of acceptable audit risk.
(D) There is an inverse relationship between acceptable audit risk and planned detection risk.

14. Which is a true statement about audit risk?(A) Audit risk measures the risk that a material misstatement could occur and not be detected by internal control.(B) When auditors decide on a higher acceptable audit risk, they want to be more certain that the financial statements are not materially misstated.(C) Audit assurance is the complement of acceptable audit risk.(D) There is an inverse relationship between acceptable audit risk and planned detection risk.

15. Which of the following statements is not a correct statement regarding audit evidence for balance sheet accounts? (A) Evidence obtained from an independent source outside the client organization is more reliable than that obtained from within. (B) Evidence is usually more persuasive when it is obtained from various times throughout the client's year. (C) Documentary evidence is more reliable when it is received by the auditor directly rather than indirectly. (D) External evidence, such as communications from banks, is generally regarded as more reliable than answers obtained from inquiries of the client.

16. Mill, CPA, was engaged by a group of royalty recipients to apply agreedupon procedures to financial data supplied by Modern Co. regarding Modern's written assertion about its compliance with contractual requirements to pay royalties. Mill's report on these agreedupon procedures should contain a(an) (A) Disclaimer of opinion about the fair presentation of Modern's financial statements. (B) List of the procedures performed (or reference thereto) and Mill's findings. (C) Opinion about the effectiveness of Modern's internal control activities. (D) Acknowledgment that the sufficiency of the procedures is solely Mill's responsibility.

17. An audit client has a valid reason for requesting that a certain account receivable that the auditor has selected for confirmation not be confirmed. Under these circumstances, the auditor usually should (A) Verify the account balance by inspecting the client's statements and cash receipt records. (B) Select at random a different account for confirmation that is approximately the same size. (C) Request the client management to document the matter in the representation letter. (D) Explain to the client that the request will most likely cause the auditor to disclaim an opinion.

18. If the objective of an auditor's test of details is to detect the overstatement of sales, the auditor should trace transactions from the (A) Sales journal to the shipping documents. (B) Shipping documents to the cash receipts journal. (C) Cash receipts journal to the Sales journal. (D) Customer's purchase orders to the sales journal.

19. Which of the following fraudulent activities most likely could be perpetrated due to the lack of effective internal controls in the revenue cycle? (A) Fictitious transactions may be recorded that cause an understatement of revenues and an overstatement of receivable. (B) Claim received from customers for goods returned may be intentionally recorded in other customer's account. (C) Authorization of credit memos by personnel who receive cash may permit the misappropriation of cash. (D) The failure to prepare shipping documents may cause an overstatement of inventory balances.

20. King corporation often transfer funds from its general account into a special account that is used exclusively to make debt payment. Near the end of the year, the company had the below transfer. Given the below information, choose the correct statement about King's cash balance. (A) Cash is overstated by $15,000. (B) Cash is overstated by $20,000. (C) Cash is overstated by $40,000. (D) Cash if fairly stated.

1.合作事業應受國家之獎勵與扶助，明定於哪一種律法之中？ (A)合作社法。 (B)憲法。 (C)民法。 (D)信用合作社法。

2.下列何者不是國際合作聯盟 1995 年所提出的合作原則？ (A)社員的經濟參與。 (B)採市價現金交易。 (C)關懷社區。 (D)社間合作。

3.合作社最高權力機關為何？ (A)社員大會。 (B)理事會。 (C)監事會。 (D)社務會。

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