3. An audit provides reasonable assurance of detecting which of the following types of material illegal acts?

| | Direct Effect | Without a Direct Effect |
| --- | --- | --- |
| A. | Yes | Yes |
| B. | Yes | No |
| C. | No | Yes |
| D. | No | No |
(A) Option A
(B) Option B
(C) Option C
(D) Option D

4. An attitude that includes a questioning mind, being alert to conditions that may indicate possible misstatements, and a critical assessment of audit evidence is referred to as: (A) Reasonable assurance. (B) Professional skepticism. (C) Audit neutralism. (D) Auditing mindset.

5. Bailey CPA, audited Lincoln Corporation. The shareholders sued both Lincoln and Bailey for securities fraud under the Federal Securities Exchange Act of 1934. The court determined that there was securities fraud and that Lincoln was 80% at fault and Bailey was 20% at fault due to her negligence in the audit. Both Lincoln and Bailey are solvent and the damages were determined to be $2 million. What is the maximum liability of Bailey? (A) $0 (B) $400,000 (C) $1,000,000 (D) $2,000,000

6. The components of the risk of misstatement are: | | Inherent Risk | Control Risk | Detection Risk | | --- | --- | --- | --- | | A. | Yes | Yes | Yes | | B. | Yes | Yes | No | | C. | Yes | No | No | | D | No | Yes | Yes | (A) Option A (B) Option B (C) Option C (D) Option D

7. Further audit procedures include: | | Risk assessment procedures | Tests of controls | | --- | --- | --- | | A. | Yes | Yes | | B. | Yes | No | | C. | No | Yes | | D. | No | No | (A) Option A (B) Option B (C) Option C (D) Option D 試題隨卷繳交 接背面 2 國立臺北大學 108 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 2 頁 共 5 頁 ☑可 ☐不可 使用計算機

8. Which of the following is not an assertion relating to classes of transactions? (A) Accuracy. (B) Adequacy. (C) Cutoff. (D) Classification.

9. Analytical procedures are required at the risk assessment stage and as: (A) Tests of internal control. (B) Substantive procedures. (C) Procedures near the end of the audit. (D) Computer generated procedures.

10. The management representation letter date should coincide with the: (A) Date of the auditor's report. (B) Balance sheet date. (C) Date of the latest subsequent event referred to in the notes to the financial statements. (D) Date of the engagement agreement.

11. When a company has changed auditors, according to the Professional Standards: (A) The successor auditor has the responsibility to initiate contact with the predecessor auditor to ask about the client before the engagement is accepted; the predecessor has no responsibility to initiate this contact, even when aware of matters bearing on the integrity of management. (B) The predecessor must always respond fully to all inquiries made by the successor auditor. (C) The successor must discuss with the predecessor matters bearing on the engagement prior to accepting the engagement. (D) The successor may choose not to attempt any communication with the predecessor auditor.

12. Which of the following is generally not true about statistical sampling as compared to nonstatistical sampling? (A) Statistical samples are more representative of the population. (B) Statistical sample plans involve additional costs of evaluation. (C) Statistical sampling allows a more objective evaluation of sample results. (D) Statistical sampling may assist the auditors in designing more efficient samples.

13. When conducting fieldwork for a physical inventory, an auditor is least likely to perform which of the following steps using a generalized audit software package? (A) Observing inventory. (B) Selecting sample items of inventory. (C) Analyzing data resulting from inventory. (D) Recalculating balances in inventory reports.

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