⑶embryogenic callus

⑷thinning out pruning

⑴根據我國審計準則公報之規範，查核人員運用專業判斷設計查核樣本 時，須考慮之項目中，除了「可容忍誤差」之外，還有那幾項？並請 針對「可容忍誤差」，說明其與查核樣本量之關係，以及在執行控制 測試時與證實測試時的涵義為何？（10 分）

⑵甲審計員考慮採用機率與大小成比例（probability-proportional-to-size, PPS）進行審計抽樣，測試期末應收帳款是否高估，相關查核資訊如 下，試問甲審計員應選取之樣本量、選樣區間（sampling interval）各 為多少？（8 分） 母體金額（應收帳款期末帳面值）＝$3,200,000； 信賴因子（reliability factor）＝3（帳款高估次數為零、誤受險為 5%）； 可容忍誤差（tolerable misstatement）＝$270,000； 預期誤差（expected misstatement）＝$18,750； 擴張因子（expansion factor）＝1.6（誤受險為 5%）。

⑴報載「xx 科技公司昨夜公布重大訊息指出，去年度財務報告簽證會計 師出具保留意見。臺灣證券交易所表示，將依據正式申報年報處置， 若確為保留意見將列為全額交割股。……會計師說明，……依據公司 民國 107 年 12 月 31 日存貨餘額為新臺幣 xx 億 xx 萬元，其中 xx 萬 元因無法對該等存貨評價取得足夠及適切查核證據，以評估是否產生 減損，因此無法判斷是否須對該存貨金額作必要調整。……」問：如 存貨對財務報表係屬重大，查核人員應藉由那些程序對其存在及狀況 取得足夠及適切之查核證據？（10 分）

⑵假設 xx 科技公司產品行銷全球多年，但遭主要購買國家司法部門宣 布其違反該國法案而起訴，公司可能面臨天價罰款，公司主管表示對 該國司法部門處置感到失望，表達辯護到底的態度。因罰款金額可能 相當重大，管理階層認為此案尚未到最終判決，不應估計入帳與揭 露，亦未主動提供此案相關資訊。問：查核人員為辨認可能產生重大 不實表達風險之訴訟與索賠，應設計並執行那些查核程序？（8 分）

三、假設受查者為上市公司，請根據我國審計準則公報最新規範，在下列各獨 立情況下，若會計師在查核報告須溝通相關事項時，應納入最主要之「段 落名稱」為何？（請於試卷上依下列格式作答，否則不予計分）（14 分）1.受查公司發生向關係人取得不動產，以及貸與資金予關係人之重大交 易，因公司無法合理說明上述不動產交易之合理價格，也無法合理評 估貸款予關係人之還款條件，也未能釐清借款人提供擔保品之價格鑑 定，會計師無法對該等交易取得足夠及適切之查核證據，無法判斷是 否須作必要之調整，故出具無法表示意見。 2.受查公司連年鉅額虧損，且負債總額超過資產總額甚多。會計師判斷該 等情況顯示公司繼續經營之能力存在重大不確定性，但未因此出具修 正式意見。 3.受查公司將機器耐用年限縮短二分之一，並大幅降低殘值之估計，並 在財務報表附註中揭露此項會計估計變動。會計師認為此會計估計變 動可反應市場競爭變化，會計師判斷上述會計估計變動對使用者瞭解 財務報表係屬重要。會計師不因上述事項而須修正查核意見，上述事 項亦未被決定須於關鍵查核事項中溝通。 4.受查公司前期財務報表因偏離適用之財務報導架構，會計師已出具保留 意見之查核報告。本期公司已依照適用之財務報導架構修正前期之會計 偏離事項，並重編前期之財務報表。因此，會計師對公司前期財務報表 所表示之意見更新為無保留意見。依會計師之判斷，此項更新對使用者 瞭解查核工作、會計師查核財務報表之責任或查核報告係屬攸關。 5.受查公司係電子產品代工製造，公司存貨評價會計政策係採成本與淨 變現價值孰低。惟電子產品營業週期短暫，過時零件存貨之淨變現價 值甚低，影響公司營業損益甚巨，故會計師將存貨評價列為對財務報 表之查核最為重要之事項，亦是與治理單位溝通之事項，並敘述如何 於查核中因應該事項。 6.受查公司去年度財務報表係由其他會計師查核，並出具無保留意見之 查核報告。會計師認為此項資訊對使用者瞭解查核工作、會計師查核 財務報表之責任或查核報告係屬攸關。 7.受查公司期後發生火災，公司已於財務報表附註揭露此期後事項，會 計師出具無保留意見之查核報告，但會計師判斷上述期後事項對使 用者瞭解財務報表係屬重要。 

一、Please create a new headline and rewrite the following news into a short news paragraph of five sentences by your own words.（100 words in total） （30 分） TAIPEI (Taiwan News) -- A small township in western Taiwan has suddenly found itself flooded with an order for 600 million socks after U.S. President Trump announced that he was raising tariffs on a broad spectrum of consumer products from China earlier this month. On May 14, Trump announced that he would raise tariffs on US$200 billion worth of goods made in China from 10 percent to 25 percent. The list of items covered by the tariffs included everything from agricultural and livestock products. Major shoe brands which sell to the U.S. market such as Nike and Adidas issued an open letter to Trump warning that increased costs would be passed on to consumers because 70 percent of shoes imported into the U.S. come from China. Behind the scenes, however, bills of lading have started to flood into other countries, including Taiwan. Just a week after Trump announced the new tariffs, an order was placed for 300 million pairs of socks for manufacturers in the tiny township of Shetou in Changhua County, reported CommonWealth Magazine. The township of Shetou, with a population of only 40,000, is so well known for its sock factories that a local saying goes, “There are three things in abundance in Shetou: guavas, socks, and chairmen.” In its heyday, the township churned out tens of billions of Taiwan dollars worth of socks.  However, in recent years, a free trade agreement between the U.S. and South Korea and competition from China started to squeeze out local manufacturers. Fortunately, it appears that the intensifying trade war between the U.S. and China is giving sockmakers in Shetou a new lease on life.  Wei Ping-i（魏平儀）, chairman of the Taiwan Hosiery Manufacturers’ Association, told CommonWealth Magazine that he received an order from a trading company last week asking for 300 million pairs of socks for the U.S. market, which had originally been meant for producers in China. The customer is desperately looking for manufacturers outside of China and Taiwan is one the countries they are looking to now, said Wei.  Wei excitedly told the magazine, “Although Taiwan may no longer be the cheapest, it still has strong production and distribution capabilities. The 300 million socks can be entirely eaten [produced] by Taiwan.” Wei added that because none of his association members have investments in China, they are actually able to benefit from the U.S.-China trade war.

二、Please summarize in 7 sentences of your personal opinions on the new U.S. law（100 words in total）（35 分）  US lawmakers introduced a bill on Wednesday to force Chinese companies listed on US stock exchanges so as to submit to regulatory oversight, for national security purposes. Chinese authorities have long been reluctant to allow overseas regulators to inspect local accounting firms — including member firms of the Big Four international accounting networks — citing national security concerns. In spite of a 2013 agreement that ended a stalemate over the issue and allowed US regulators to request audit working papers in China, there have been difficulties in actually gaining access. At least two Hong Kong-based audit firms have been barred from auditing US-listed companies, because they could not produce the papers US regulators asked for. “Beijing should no longer be allowed to shield US-listed Chinese companies from complying with American laws and regulations for financial transparency and accountability,” Republican US Senator Marco Rubio said in a statement. Last year, the US Securities and Exchange Commission and the Public Company Accounting Oversight Board issued a warning to investors about the difficulties US regulators faced in inspecting the audit work and practices of auditing firms in China that examine US-listed Chinese companies. There are 156 US-listed Chinese companies with a combined market capitalization of US$1.2 trillion, including oil and gas giant China Petroleum & Chemical Corp（中國石油化工）and Alibaba Group Holding（阿里巴巴）. “It’s time for China’s government to play by the same rules as American companies in our financial markets,” Senator Bob Menendez, a Democrat who cosponsored the bill, said on Tuesday. 

三、Please translate the following news into English（35 分） 英國 4 月經濟萎縮，英國國家統計局周一表示，4 月份經濟產值萎縮 0.4%， 創 2016 年 3 月份以來最大月度跌幅，因為汽車製造商在原定脫歐日期 前後幾周採取了關閉工廠的預防措施。 該數據顯示，隨着英國脫歐的不確定性上升，今年開局表現強勁的英國 經濟在第二季度放緩。受脫歐條款問題的政治內鬥影響，英國脫歐日期 已經兩次延遲，目前暫訂為 10 月 31 日。  經濟萎縮受製造業拖累。當月汽車產量下滑 24%，因為主要製造商將定 期停產維護的時間改到 3 月 29 日前後，也就是原定的英國脫歐日期。 停產意在防範突然脫歐可能造成的任何生產中斷。

一、⑴請詳細說明 Carl Woese 提出的微生物三域系統（Three-domain system） 分類法。（9 分）

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