48.依內部審核處理準則，各機關會計人員審核會計報告，下列何者非屬應注意事項？
(A)會計報告之編送期限，是否符合規定
(B)各種財物之登記與管理是否依照有關規定辦理及每年至少盤點一次，盤點之數量是否與帳冊相符
(C)各機關編製之日報及月報有無順序編號，其號數是否每年度重編一次
(D)會計報告所列數字或文字之更正，是否依照規定辦理

49.依政府支出憑證處理要點，若因特殊情形不能取得收據、統一發票或其他可資證明之文件者，支出之經手人應開立何種文件取代？(A)支出機關分攤表(B)支出科目分攤表(C)支出證明單(D)分批(期)付款表

50.依政府支出憑證處理要點，各機關審核支出憑證時，下列何者非屬應簽名之人員？(A)業務事項之主管人員及經手人(B)主辦出納或其授權代簽人(C)主辦會計人員或其授權代簽人(D)機關長官或其授權代簽人

1. The risk that a company's financial statements will materially depart from generally accepted accounting principles is referred to as:(A) Business Risk.(B) Information Risk.(C) Detection Risk.(D) Control Risk.

2. Which of the following best describes what is meant by generally accepted auditing standards?(A) Acts to be performed by the auditors.(B) Measures of the quality of the auditors' performance.(C) Procedures to be used to gather evidence to support financial statements.(D) Audit objectives generally determined on audit engagements.

3. An audit provides reasonable assurance of detecting which of the following types of material illegal acts?(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:(A) Option A(B) Option B(C) Option C(D) Option D

7. Further audit procedures include:(A) Option A(B) Option B(C) Option C(D) Option D

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

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