第四題:(20 分) You are required to complete a standard unmodified opinion audit report issued for an audit of a private US company for the fiscal year ended on December 31, 2020. Begin by specifying the eight parts of the report, and then fill in the underlined empty contents of each part properly. (20 points) 正氣 Report title. Audit Report address. To the (Heading) section We the financial statements of USA Corporation, which comprise the balance sheet as of December 31, 2020 and the related statements of income, changes in stockholders' equity, and cash flows for the year then ended, and the related notes to the financial statements. position of USA Corporation as of and its results of its in all then ended in accordance with in the United States of America. the accompanying financial statements respects, the financial and the for the year (Heading) section. We our audit in accordance with generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are of the company and have fulfilled our other responsibilities, in accordance with the relevant ethical requirements related to our audit. We believe that the and we have obtained is to provide a basis for our • Management's Responsibility section. • Auditor's Responsibilities section. • Signature and Address of Audit Firm. • Audit Report Date.
三、以下史料是美國務卿魯斯克(Dean Rusk)與中華民國駐美大使葉公超(George Yeh)的會談記錄(拔萃)。 試根據此份史料論述以下問題。(1)魯斯克的要求及其理由為何。(2)魯斯克提及的all-or-nothing(包含 all-or- nothing position, all-or-nothing approach, all-or-nothing attitude)具體指什麼。(3)葉公超對應態度為何。 (40%)
Memorandum of Conversation
March 17, 1961
SUBJECT
Chinese Representation
The Secretary responded that he was not surprised that the GRC [Government of the Republic of China] hoped to continue the moratorium. However, he thought that the GRC should consider alternatives.
He pointed out that a growing number of United Nations members feel that the subject of Chinese representation should at least be discussed in the General Assembly. There was also a feeling among members that the moratorium was running out of votes and they were losing patience with it.
The Secretary emphasized that there would be no change in the bilateral relations between the United States and China. The United States would continue to recognize the GRC. On the other hand, there was no prospect that Peiping would be recognized both because of its own policy and of United States policy.
The United Nations problem was more complicated, however; the parliamentary situation there was very difficult. To us the most disastrous result would be to have the issue treated as a credentials question— as a question of which delegation should be seated in China's seat. If the moratorium expires, it means that a majority of members want to have the issue discussed, not necessarily that the majority wants Peiping to replace the GRC in the United Nations. A serious parliamentary threat, which we must guard against, is the technical possibility that a bare majority would decide that this is a credentials matter. We think it is not simply a credentials matter but an important matter of far reaching implications. The seating of the Peiping regime is not an objective of policy of some members who vote for the seating of Peiping or against the moratorium. The Ambassador asked if the Secretary was thinking of the United Kingdom. The Secretary said he was thinking of a number of countries. He indicated we should try to get away from the present deadlock which involves a considerable risk and produce another deadlock but on a more advantageous position. At this point the GRC should consider its attitude on this key question. How does it feel on the choice between an all-or-nothing position, on the one hand, and the determination to remain a member of the United Nations, on the other? If the GRC takes an all-or-nothing position, it is likely that a majority of United Nations members will insist on dealing with the issue as a credentials question. If the GRC concentrates on retaining its position in the United Nations, however, then the prospect is that Peiping will refuse to take up membership on the grounds that the GRC is still in the United Nations, and a deadlock will ensue for which Peiping will bear the responsibility. The Secretary said that if the issue were decided to be an important matter, there would probably not be a two-third's majority for any solution. The key point is the GRC's attitude on the question of all-or-nothing.
The Ambassador said he would faithfully report what the Secretary had said to his government. He regarded it as being very important. He could not answer the Secretary's question as to whether his government would take an all-or-nothing approach or concentrate on remaining in the United Nations. Although he could not give his government's answer to this question, as a personal footnote he could point out that in response to a strong recommendation on his part the GRC had instructed its Chargé d'A aires to remain in Senegal (at least temporarily) even though the Senegal Government had decided to recognize Communist China. Thus, for the time being any way, the GRC had not taken an all-or-nothing attitude in Senegal. The Ambassador also recalled the situation which had arisen in Melbourne in the 1956 Olympic Games. Dr. Yeh, who was then Foreign Minister, had decided to send a GRC team to Melbourne despite the presence of the Chinese Communists. As a result, Peiping withdrew from the Olympics. The Ambassador emphasized that in these personal footnotes he was not suggesting what his government's policy would be on the United Nations question. However, these were cases where his government had determined to participate regardless of whether the Chinese Communists came or not.
The Secretary emphasized that the GRC's attitude was crucial in the determination of how to deal with the subject in the United Nations. He noted that Peiping had made acknowledgment of its claim to Formosa a condition to United Nations membership. If the United Nations insists that the GRC retain an independent seat this would represent a major breach in Peiping's claim to Formosa, and require a major shift in Peiping's policy for it to accept United Nations membership.
Ambassador Yeh said he felt sure his government would not want to leave the United Nations in favor of Peiping but would stay on because it has a right to be there. However, the GRC would not want to change its national name. At the San Francisco Conference, the name Republic of China had been deliberately chosen instead of China by the Chinese delegation. Former Ambassador Koo [顧維鈞]had remarked at the time that this choice of name might be important as a criterion in the future (the Ambassador noted that the Chinese delegation had included Communist representatives). The Secretary doubted that much could be rested on this point in the United Nations. Dr. Yeh agreed, but reiterated the importance that the GRC attached to retaining its own name. If the Peiping government were voted in, it should be in its own name as the "People's Republic of China".
(以上)
二、以台灣民主化觀點來看,1987 年(民國 76 年)解嚴令有何歷史意涵,試依據以下(1)-(6)史料說明之。 (30%)
(1)總統令(民國 76 年 7 月 14 日)
准立法院中華民國七十六年七月八日(76)台院議字第一六四一號咨,宣告臺灣地區自七十六年七月十五日 零時起解嚴。
(2)動員戡亂時期國家安全法(於民國 76 年 7 月 15 日起施行,修正並更名於民國 81 年 7 月 29 日)
第 1 條
動員戡亂時期為確保國家安全,維護社會安定,特制定本法。
本法未規定者,適用其他有關法律之規定。
第 2 條
人民集會、結社,不得違背憲法或主張共產主義,或主張分裂國土。
前項集會、結社,另以法律定之。
第 8 條
非現役軍人,不受軍事審判。
現役軍人犯罪,由軍法機關追訴審判。但所犯為陸海空軍刑法及其特別法以外之罪,而屬刑法第六十一
條所列各罪者,不在此限。
第 9 條
戒嚴時期戒嚴地域內,經軍事審判機關審判之非現役軍人刑事案件,於解嚴後依左列規定處理:
一、軍事審判程序尚未終結者,偵查中案件移送該管檢察官偵查,審判中案件移送該管法院審判。
二、刑事裁判已確定者,不得向該管法院上訴或抗告。但有再審或非常上訴之原因者,得依法聲請再
審或非常上訴。
三、刑事裁判尚未執行或在執行中者,移送該管檢察官指揮執行。
(3)動員戡亂時期人民團體法(修正並更名於民國 78 年 1 月 27 日)
第 1 條
人民團體之組織與活動,依本法之規定;其他法律有特別規定者,適用其規定。
第 2 條
人民團體之組織與活動,不得違背憲法或主張共產主義,或主張分裂國土。
(4)動員戡亂時期臨時條款(廢止於民國 80 年 5 月 1 日)
第 1 條
總統在動員戡亂時期,為避免國家或人民遭遇緊急危難,或應付財政經濟上重大變故,得經行政院會議
之決議,為緊急處分,不受憲法第三十九條或第四十三條所規定程序之限制。
第 2 條
前項緊急處分,立法院得依憲法第五十七條第二款規定之程序變更或廢止之。
第 3 條
動員戡亂時期,總統副總統得連選連任,不受憲法第四十七條連任一次之限制。
第 4 條
動員戡亂時期本憲政體制授權總統得設置動員戡亂機構,決定動員戡亂有關大政方針,並處理戰地政務。
第 5 條
總統為適應動員戡亂需要,得調整中央政府之行政機構、人事機構及其組織。
第 6 條
動員戡亂時期,總統得依下列規定,訂頒辦法充實中央民意代表機構,不受憲法第二十六條、第六十四
條及第九十一條之限制:
(一)在自由地區增加中央民意代表名額,定期選舉,其須由僑居國外國民選出之立法委員及監察委員,事實上不能辦理選舉者,得由總統訂定辦法遴選之。
(二)第一屆中央民意代表,係經全國人民選舉所產生,依法行使職權,其增選、補選者亦同。
大陸光復地區次第辦理中央民意代表之選舉。
(5)懲治叛亂條例(廢止於民國 80 年 5 月 22 日)
第 1 條
叛亂罪犯適用本條例懲治之。
第 2 條
本條例稱叛徒者,指犯第二條各項罪行之人而言。
犯刑法第一百條第一項、第一百零一條第一項、第一百零三條第一項、第一百零四條第一項之罪者,處死刑。
預備或陰謀犯第一項之罪者,處十年以上有期徒刑。
第 10 條
犯本條例之罪者,軍人由軍事機關審判,非軍人由司法機關審判,其在戒嚴區域犯之者,不論身分概由軍事機關審判之。
(6)中華民國刑法
第 100 條(修正於民國 81 年 5 月 16 日)
意圖破壞國體、竊據國土或以非法之方法變更國憲、顛覆政府,而著手實行者,處七年以上有期徒刑;首謀者,處無期徒刑。
5. Regarding the reports on controls at service organizations (SOC Reports), which of the following statements is not true? (A) An SOC 1 report, Report on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting, is intended to meet the needs of user entities and their auditors. (B) SOC 1 Reports are used to plan and perform audits of the user entity's financial statements by user auditors. (C) The SOC 1 guidance for service auditors and the guidance for user auditors are both in the attestation standards. (D) SOC 2 Reports report about controls at a service organization that affect the security, availability, and processing integrity of the systems the service organization uses to process users' data and the confidentiality and privacy of the information processed by these systems.
4. Which of the following is an accurate statement regarding presentation and disclosure? (A) Auditors generally set the risk as low that all required information may not be completely disclosed in the footnotes. (B) Audit tests performed in earlier audit phases provides sufficient appropriate evidence about contingent liabilities and subsequent events. (C) Auditors do not conduct tests of controls related to disclosures when the initial assessment of control risk is below maximum. (D) In completing the audit phase, auditors evaluate whether the overall presentation of the financial statements and related footnotes complies with accounting standards.
3. Which of the following audit procedures is not commonly used to search for contingent liabilities? (A) Inquire of management (orally and in writing) about the possibility of unrecorded contingencies. (B) Review the minutes of directors' and stockholders' meetings for indications of lawsuits or other contingencies. (C) Review for contingent liabilities performed at the beginning and the end of the audit. (D) Analyze legal expense for the period under audit, and review invoices and statements from legal counsel for indications of contingent liabilities.