三、簡述何謂審計風險模式（Audit Risk Model）。（12 分）

[B] 閱讀測驗: Please give three comprehension questions based on the article below. 15% Among chimps and occasionally among the other apes (elsewhere in the animal kingdom) behaviors can be found that once were thought to be characteristic only of human beings. Tool use is a classic example. Chimpanzees use a variety of tools and weapons, crudely “manufacturing” some of them and sometimes using two or more types of tools in sequence to accomplish a goal. Like people, they raid neighbors’ territories and sometimes deliberately kill trapped members of rival “tribes” --- behavior that can be interpreted as a primitive form of warfare. Chimps have also been shown to be capable of quite complex causal reasoning. For instance, presented with a food-containing box tied shut with string, they can be taught to smash stones in order to make sharp pieces to use in cutting the string. And they are, like us, skillful at forming alliances and at making up after quarrels. Chimps not only use tools but also, as noted earlier, have culture – a body of non-genetic information that is passed from individual to individual and from generation to generation. Chimp culture varies from community to community in the ways in which tools are used and in patterns of grooming and of gaining attention. Chimp natures, like human natures, can differ from group to group. Cultural transmission among chimps is best exemplified by individuals learning to use tools by observing other individuals, by the appearance of actual teaching sessions, and by local variation in the “tool kits” chimps develop, which indicates that each community has its own cultural tradition. Chimps also appear to become attached to some of these objects: they carry the stones around with them – conceivably an early form of the concept of possessions and of planning ahead. Hand preference, usually for the right hand, we know is a well-developed (but perhaps exaggerated) characteristic of Homo sapiens. Handedness can also be found in chimps for some tasks. Especially when using tools, chimps often preferentially use one hand, though some individuals favor the right hand and others the left.

三、簡述何謂審計風險模式（Audit Risk Model）。（12 分）

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