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10 依中央政府普通公務單位會計制度之一致規定,在政府機關之固定資產會計科目中,下列何者不 設置累計折舊科目? (A)土地改良物 (B)房屋建築及設備 (C)租賃資產 (D)購建中固定資產

31. 期末依整學期技能、體適能、學習態度與表現給予總成績,較接近哪一評量概念? (A)Assessment of Learning (B)Assessment for Learning (C)Assessment as Learning (D)Diagnostic Assessment

32. 社會情緒學習(SEL)的核心能力中,不包括下列何者? (A)自我覺察 (B)自我管理 (C)自我監控 (D)社會覺察

15. An auditor desired to test credit approval on 10,000 sales invoices processed during the year. The auditor designed a statistical sample that would provide 1% risk of assessing control risk too low (99% confidence) that not more than 7% of the sales invoices lacked approval. The auditor estimated from previous experience that about 2.5% of the sales invoices lacked approval. A sample of 200 invoices was examined and 7 of them were lacking approval. The auditor then determined the upper deviation rate to be 8%. In the evaluation of this sample, the auditor decided to increase the level of the preliminary assessment of control risk because the: (A) Tolerable rate (7%) was less than the upper deviation rate (8%). (B) Expected deviation rate (7%) was more than the percentage of errors in the sample (3.5%). (C) Upper deviation rate (8%) was more than the percentage of errors in the sample (3.5%). (D) Expected deviation rate (2.5%) was less than the tolerable rate (7%).

16. In a MUS sample with a sampling interval of $10,000, an auditor discover that a selected accounts receivable with a recorded amount of $ 20,000 had am audit value of $16,000. If this is the only error discovered by the auditor, the projected error of the sample would be (A) $1,000 (B) $2,000 (C) $4,000 (D) $5,000