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24 查核人員於最後評估是否已獲得足夠與適切查核證據階段時,較不可能進行下列何項程序? (A)複核整個查核工作中的查核工作底稿,以判斷是否所有重大交易類別均已執行適當之查核測試 程序 (B)確保查核計畫的所有部分均已適當完成且記錄於工作底稿中 (C)確認查核團隊所有成員之獨立性 (D)判斷查核計畫是否適當

6 甲有 A、B 二屋,A 屋遭法拍,拍定價為 350 萬元,其積欠的債務及稅捐如下:①信用卡刷卡欠 款 20 萬元 ②B 屋之銀行抵押借款 200 萬元 ③法拍 A 屋的土地增值稅 25 萬元 ④B 屋房屋稅 2 萬元,地價稅 1 萬元。依稅捐稽徵法之規定,上開拍定價款應清償上開債務及稅捐之順序為何? (A)②③④① (B)③②④① (C)③④②① (D)③②①④

29. 下列那些疾病是由病毒引起?①水痘 ②日本腦炎 ③霍亂 ④腮腺炎 (A)①②③ (B)②③④ (C)①②④ (D)①③④

38. According to Dr. Sarah Jenkins, what is the most important aspect of this technology?(A) It lowers the cost of tickets for deaf fans.(B) It translates the emotion and energy of the game.(C) It helps players hear the crowd more clearly.(D) It replaces the need for referees to use whistles.

39. What does the author imply about the future of this technology?(A) It will likely disappear because it is too expensive.(B) It will only be used for football and no other sports.(C) It aims to become an affordable, common item for fans.(D) It will be replaced by better hearing aid technology.

40. Why did one fan say he finally understood why hearing people jump out of their seats?(A) He could physically feel the tension building in the stadium.(B) He saw the players signaling to the crowd to stand up.(C) He was able to hear the whistle for the first time.(D) He received a notification on his phone explaining the pla