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

9. Analytical procedures are required at the risk assessment stage and as:(A) Tests of internal control.(B) Substantive procedures.(C) Procedures near the end of the audit.(D) Computer generated procedures.

10. The management representation letter date should coincide with the:(A) Date of the auditor's report.(B) Balance sheet date.(C) Date of the latest subsequent event referred to in the notes to the financial statements.(D) Date of the engagement agreement.

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.

12. Which of the following is generally not true about statistical sampling as compared to nonstatistical sampling?(A) Statistical samples are more representative of the population.(B) Statistical sample plans involve additional costs of evaluation.(C) Statistical sampling allows a more objective evaluation of sample results.(D) Statistical sampling may assist the auditors in designing more efficient samples.

13. When conducting fieldwork for a physical inventory, an auditor is least likely to perform which of the following steps using a generalized audit software package?(A) Observing inventory.(B) Selecting sample items of inventory.(C) Analyzing data resulting from inventory.(D) Recalculating balances in inventory reports.

14. A situation in which the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect material misstatements on a timely basis is referred to as a:(A) Control deficiency.(B) Material weakness.(C) Reportable condition.(D) Significant deficiency.

15. The minimum likelihood of loss involved in the consideration of a control deficiency that is less than a significant deficiency is:(A) Remote.(B) More than remote.(C) Probable.(D) Not considered.

16. 當查核人查核範圍受到限制時，其受限情況可能為不重大、重大或非常重大(pervasiveness)，在查核範圍受到限制的情況下，會計師不可能出具何種查核意見？(A) 無保留意見(B) 保留意見(C) 否定意見(D) 無法表示意見

17. 會計師對關係人及關係人交易無法獲取足夠及適切之證據時，應出具何種類型之查核報告？(A) 無保留意見，且增加強調事項段(B) 保留或無法表示意見(C) 不出具報告並解除委任合約(D) 保留或否定意見

18. 依我國職業道德規範，在下列那一情況下，查核會計師仍被視為具有獨立性？(A) 受查者為金融機構，查核會計師在該金融機構獨立支票存款帳戶(B) 查核會計師同時具有律師資格，也同時擔任受查者的法律顧問(C) 受查者連續兩年積欠會計師查核公費(D) 查核人員向受查者大量購買其生產的商品，並享特別優惠

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