9. General controls over IT systems are typically tested using:
(A) Generalized audit software.
(B) Observation, inspection, and inquiry.
(C) Program analysis techniques.
(D) Test data.

10. Which of the following testing techniques minimizes the possibility that the auditors will contaminate a client's financial records?(A) Test data.(B) Integrated test facilities.(C) Controlled programs.(D) Tagging and tracing transactions.

11. Decreases in the estimated standard deviation have what effect on required sample size?(A) Increases.(B) Decreases.(C) No effect.(D) Indeterminate.

12. In the past, the auditors have found that the book value of a receivable account has been related to the amount the account is misstated (i.e., large accounts have large misstatements and small accounts have small misstatements). Which of the following techniques is most likely to be efficient?(A) Mean-per-unit estimation.(B) Ratio estimation.(C) Difference estimation.(D) Sequential sampling estimation.

13. Which of the following is an advantage of systematic selection over random number selection?(A) It provides a stronger basis for statistical conclusions.(B) It enables the auditor to use the more efficient "sampling with replacement" tables.(C) There may be correlation between the location of items in the population, the feature of sampling interest, and the sampling interval.(D) It does not require establishment of correspondence between random numbers and items in the population.

14. Which procedure is an auditor most likely to use to detect a check outstanding at year-end that was not recorded as outstanding on the year-end bank reconciliation?(A) Prepare a bank transfer schedule using the client's cash receipts and cash disbursements journal.(B)Receiveacutoffstatementdirectlyfromtheclient'sbank.(C) Prepare a four column bank reconciliation using the year-end bank statement.(D) Confirm the year-end balance using the standard form to confirm account balance information with financial institutions.試題隨卷繳交接下頁3國立臺北大學 109 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3頁 共4頁☑可 ☐不可 使用計算機

15. Which of the following procedures would probably be most effective in identifying duplicate billing of customers during the year?(A) Analytical procedures.(B) Confirmation of accounts at year end.(C) Data analytics applied to sales transactions.(D) Review of contracts.

16. An inventory turnover analysis is useful to the auditor because it may detect:(A) Inadequacies in inventory pricing.(B) Methods of avoiding cyclical holding cost.(C) The optimum automatic reorder points.(D) The existence of obsolete merchandise.

17. Which of the following policies is an internal control weakness related to the acquisition of factory equipment?(A) Acquisitions are made through and approved by the department in need of the equipment.(B) Advance executive approvals are required for equipment acquisitions.(C) Variances between authorized equipment expenditures and actual costs are to be immediately reported to management.(D) Depreciation policies are reviewed only once a year.

18. Which of the following best describes the independent auditors' approach to obtaining satisfaction concerning depreciation expense in the income statement?(A) Verify the mathematical accuracy of the amounts charged to income as a result of depreciation expense.(B) Determine the method for computing depreciation expense and ascertain that is in accordance with generally accepted accounting principles.(C) Reconcile the amount of depreciation expense to those amounts credited to accumulated depreciation accounts.(D) Establish the basis for depreciable assets and verify the depreciation expense.

19. Assume that the auditors are concerned about disbursement transactions that have been recorded for improper amounts. Which procedure(s) would possibly identify these transactions?| Item | Trace from source documents to journals | Vouch from journal to source documents || --- | --- | --- || A. | No | No || B. | No | Yes || C. | Yes | No || D. | Yes | Yes |(A) Option A(B) Option B(C) Option C(D) Option D

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