三、近期有關會計師事務所執行企業碳盤查之業務時，最可能須遵循我國哪一審計準則？依據該準則，會計師在評估是否承接及續任該等案件時，應符合哪些條件？(10%)

3. An airplane has 15 seats and 15 passengers, each with an assigned seat (passenger \( k \) assigned to seat \( k \)). Passenger No.1 boards first but has lost the boarding pass and chooses a seat uniformly at random. Passengers No.2 through No.14 board in order: each takes their assigned seat if available; otherwise, they choose a remaining seat uniformly at random. Passenger No.15 boards last. What is the exact probability that Passenger No.15 sits in the assigned seat (seat No.15)? (10%)(Note: You are asked to answer in percentages, counted to two decimal places.)

三、近期有關會計師事務所執行企業碳盤查之業務時，最可能須遵循我國哪一審計準則？依據該準則，會計師在評估是否承接及續任該等案件時，應符合哪些條件？(10%)

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