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

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.

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