3. In Kata competition slight variations as taught by the contestant's style (Ryu-ha) are permitted.

在形比賽中，允許選手對其流派所教動作有稍微的變化。
(A)O
(B)X

28. 有關一般目的財務報表之會計師查核報告下列何者敘述正確? (1) 在查核意見段及查核意見之基礎段均會提及受查者適用之財務報導架構。 (2) 於各種查核意見之查核報告中,查核意見之基礎段或無法表示意見之會計師對查核財務報表責任段,會敘明查核人員與受查者已保持超然獨立之用語。 (3) 當會計師表示否定意見時,否定意見段不得敘明業經本會計師查核竣事,而改以本會計師受託查核代替。 (4) 會計師不管表示何種查核意見,皆不會修正管理階層對財務報表之責任段之文字。 (A) 1、4 (B) 2、3 (C) 2、4 (D) 1、3、4 (E) 2、3、4

29. Which of the following expressions is least likely to be included in a client's representation letter? (A) No events have occurred subsequent to the balance sheet date that require adjustment to or disclosure in the financial statements. (B) The company has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. (C) Management acknowledges responsibility for illegal actions committed by its employees. (D) Management has made available all financial statements and related data.

1. Kata team members must all wear the same type of Karate Gi. 團體形成員必須都穿著相同類型的空手道衣。(A)O(B)X

2. The total time allowed for the Kata and BUNKAI demonstration combined, is six minutes. 形與分解允許的表演總時間是六分鐘。(A)O(B)X

4. Glasses are forbidden in kata completion. 在表演形時是禁止戴眼鏡的。(A)O(B)X

5. Only one discreet rubber band on a single ponytail is permitted 只允許在單馬尾上使用一條不明顯的橡皮筋。(A)O(B)X

6. The right to seeding does down flow to lower places in the absence of Competitors eligible for seeding. 種子選手缺席的情況下，種子權會降低到排名較低的名次。(A)O(B)X

7. Kata competition can be organized in several formats. 形的比賽可以有多種競賽型式。(A)O(B)X

8. In all competition format, the number of Competitors cannot exceed 8. 在所有競賽型式中，選手人數不得超過8位。(A)O(B)X

9. Judges should look for correct Kihon of the school being demonstrated. 裁判應觀察選手所展現其道館基本的正確性。(A)O(B)X