40. 若發現變壓器輸出電壓下降，且線圈溫度高，其可能的原因為何？
(A) 次級繞組短路
(B) 次級繞組斷路
(C) 次級繞組部分短路
(D) 初級繞組短路

36. 柴油機冷卻系統之冷卻水，其pH值應保持於何範圍？ (A) 3～5 (B) 6～7 (C) 9～10 (D) 12～13

37. 調速器保持所欲之機器速度，而無速度波動的能力，稱之為何？ (A) 速率落差 (B) 靈敏度 (C) 穩定性 (D) 等時性

38. 檢查鍋爐受熱管之變形時，管距變化以不超過多少範圍為標準？ (A) 1.5％～2.0％ (B) 2.5％～3.5％ (C) 4.0％～5.0％ (D) 5.5％～6.5％

39. 船體防蝕用的犧牲陽極一般主要安裝於何處？ (A) 舵及艉骨材處 (B) 水線下艏處 (C) 舯底板處 (D) 水線下舯兩側

複選題1.以下那些情況可能為整體財務報表重大不實表達險?(1)對受查者管理階層之操守有疑慮,管理階層對某些會計估計之判斷常有偏頗情形(2)受查者連續多年虧損,流動負債大於流動資產,股東權益趨近於零,存有繼續經營重大不確定性之風險(3)受查者組織架構複雜,集團內交易與關係人交易眾多(4)受查者帳上固定資產有減損跡象(5)受查者之不良控制環境,使管理階層無法勝任其職務。 (A) 2、4、5 (B)1、2、3、5 (C) 1、2、4、5 (D) 2、3、4、5

2.下列哪些可作為查核證據之來源?(1)就計纪錄執行查核程序；(2)以往查核資訊,並以本期更新相關情況是否發生變化,以建立其持續攸關性；(3)事務所對受查者承接與續任之品質管制程序；(4)管理階層專家工作所編製之資訊；(5)在某些情況下,查核人員亦可將無法取得資訊之事實作為查核證據。 (A)1、2、3、4、5 (B)1、2、3 (C) 3、4、5 (D)1、2、3、4

3.Recalculations of the client's computations would not include which of the following procedures?(A) Cutoff (B) Footing (C) Extension (D) Cross-footing

4.During the initial planning phase of an audit, the auditor most likely would: (A) Inquire of the client's attorney as to whether any recorded claims are probable of assertion. (B) Discuss the timing of the audit procedures with client's management. (C) Evaluate the reasonableness of the client's accounting estimates. (D) Identify specific intemal control activities that are likely to prevent fraud.

5.In exercising judgment as to which risks are significant risks, the auditor shall consider except for the following (A) Whether the risk is a risk of fraud； (B) The complexity of transactions； (C) The operating effectiveness of internal controls (D) Whether the risk involves significant transactions with related parties

6.Which of the following is least likely to be considered an indicator of dominant influence exerted by a related party? (A) Management operating and financing decisions are dominated by top management. (B) Significant transactions are referred to the related party for final approval. (C) There is little or no debate among management and those charged with governance regarding business proposals initiated by the related party. (D) Transactions involving a close family member of the related party are rarely independently reviewed and approved.