48. As can be inferred from the passage, psychology ______
(A) has in time developed as a branch of medicine
(B) has always been confined to the study of the mind
(C) is not concerned with the mind alone, but also with human personality and behavior
(D) primarily concentrates on the study of animal behavior
(E) mostly deals with mental abnormalities

44. The patient can relieve _______ by increasing the amount of raw vegetables in the diet. (A) constipation (B) costochondritis (C) conjunctivitis (D) constellation (E) conspiracy

45. All _______ will attend the conference convened by a local coalition for debating several other resolutions of the crisis. (A) delegates (B) outcasts (C) congregates (D) contestations (E) collaborations

46. From the passage, we can learn that Dr. Pauling's view as regards vitamin C _______. (A) has greatly improved the treatment of bronchitis (B) has caused a revolution in medical studies (C) aroused very little interest among medical exports (D) was based on the results of years of research (E) has not been verified scientifically

47. According to the passage, coughing and sneezing _______. (A) should be taken seriously and treated accordingly (B) are the early symptoms of bronchitis (C) are now being effectively treated without vitamin C (D) can be reduced with the help of vitamin C (E) do not respond to any treatment whatsoever

49. It is pointed out in the passage that ______ (A) close cooperation between psychologists and medical experts is essential (B) the study of human behavior alone is what interests present-day psychologists (C) as a branch of science, psychology is no longer to be understood in its literal sense (D) the mind and the body function independently (E) in recent years psychologists have concentrated mostly on the study of the mind

50. In the passage, attention is drawn to the fact that ______ (A) psychologists give great importance to the study of mental processes for medical purposes (B) psychologists are basically scientists (C) the body and the mind are separate entities in the eyes of psychologists (D) the human mind can be best understood through the study of animal behavior (E) there have been no noticeable developments in psychology since the last century 

1. 關於內部控制制度之敘述,下列何者正確? (1) 查核人員應採用風險評估程序,對受查者所有內部控制制度組成要素逐一執行瞭解。 (2) 查核人員應對因應經判斷為顯著風險之控制辨認受使用資訊科技之風險影響之應用系統,及資訊科技環境之其他層面。 (3) 查核人員無須辨認並評估所有與受查者對主要交易類別、科目餘額及揭露事項之交易流及資訊處理作業其他層面所訂定政策有關之資訊處理控制。 (4) 當查核人員已評估控制作業組成要素中所辨認控制之設計並確認其已付諸實行後,即代表其已取得測試該等控制之執行有效性之查核證據。 (5) 查核人員規劃測試自動化控制執行之有效性,一般係直接測試自動化控制執行之有效性,以取代資訊科技一般控制之測試。 (A) 1、2、3 (B) 1、2、4 (C) 1、2、5 (D) 2、4、5 (E) 1、2、4、5

2. 下列屬查核人員因應顯著風險之對策之一: (1) 辨認因應顯著風險之控制,並評估其是否有效設計並付諸實行。 (2) 當查核人員擬信賴因應顯著風險控制之執行有效性時,應於當期測試該等控制。 (3) 規劃及執行因應所辨認顯著風險之證實程序時,應注重證實分析性程序。 (4) 查核人員應與治理單位溝通所辨認之顯著風險。 (A) 1、2、3 (B) 1、2、4 (C) 1、3、4 (D) 2、3、4 (E) 1、2、3、4

3. 依據審計準則公報第 67 號,下列有關關係人查核特別考量之敘述何者正確? (1) 查核人員通常可透過瞭解受查者所處產業、法規與經濟環境辨認關係人有關資訊。 (2) 受查者以偏離市場行情出售予關係人不動產,查核人員針對財務報表表達及揭露應注重法律形式。 (3) 同時存有具支配性影響之關係人及其他風險因子,即可能顯示存有導因於舞弊之重大不實表達風險。 (4) 辨認出管理階層先前未辨認或未告知查核人員之關係人或重大關係人交易時,查核人員應判斷是否出於故意,以重新評估查核人員對管理階層查詢所作聲明之可靠性。 (5) 管理階層已於財務報表中聲明關係人交易之條款係與一般公平交易之條款相當,查核人員應評估該聲明所依據之重大假設是否合理。 (A) 1、2、4 (B) 2、3、4 (C) 2、4、5 (D) 3、4、5 (E) 2、3、4、5

複選題4. 下列何者係屬查核人員於取得對與會計估計攸關控制之瞭解時,宜考量之事項: (1) 如何確定其所使用資料之完整性、攸關性及正確性。 (2) 建立單一金額估計或金額區間估計以評估管理階層單一金額估計。 (3) 確定截至查核報告日發生之事項是否提供有關會計估計之查核證據。 (4) 受查者作會計估計人員之經驗及專業能力。 (5) 會計估計由適當層級之管理階層複核及核准。 (A) 1、2、4 (B) 1、3、4 (C) 1、4、5 (D) 2、4、5 (E) 2、3、4、5