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107年 - 107 東吳大學_碩士班招生考試_會計學系：審計學#111193

科目：研究所、轉學考(插大)◆審計學 | 年份：107年 | 選擇題數：25 | 申論題數：25

試卷資訊

所屬科目：研究所、轉學考(插大)◆審計學

選擇題 (25)

1. The auditor uses a variety of procedures to test whether controls effectively. These procedures may all of the following except: (A)Take a sample of purchase orders and trace them through the system to determine whether (a) there was proper review of credit, and (b) credit authorization or denial was proper. (B)Take a sample of recorded items (accounts payable) and send a positive confirmation to the related vendors to determine whether the balance is properly stated. (C) Take a sample of recorded items (accounts receivable) and trace back to the credit approval process to determine that it was performed appropriately. (D)Use a computer audit program to read all accounts receivable and develop a print-out of all account balances that exceed their credit authorization.
2. Which of the following internal control activities will most likely prevent the concealment of a cash shortage by improperly writing off a trade account receivable? (A)write-offs must be approved by a responsible officer after review of credit department recommendations and supporting evidence. (B)write-offs must be supported by an aging schedule showing that only receivables overdue several months have been written off. (C) write-offs must be approved by the cashier who is in a position to know if the receivables have, in fact, been collected. (D)write-offs must be authorized by company field sales employees who are in a position to determine the financial standing of the customers.
3. If auditors are appointed on January 3, 2017, the date of the financial statements is December 31, 2017, the date of the auditors’ report is February 7, 2018 and the audit report release date is March 3, 2018, what is the appropriate date of the written representations? (A)January 3, 2017. (B)December 31, 2017. (C) February 7, 2018. (D)March 3, 2018.
4. A stipulation in an agreement between an entity and its creditor that places documented restrictions on the organization is referred to as: (A)debt covenants. (B)written representation. (C) engagement letters. (D)current maturities of long-term obligations.
5. Statistical sampling is best known for combining (A)binomial and confidence intervals. (B)random and haphazard selection. (C) hypergeometric distribution with audit risk. (D)probability and statistical inference with audit judgment.

6. A company employs three accounts payable clerks and one treasurer. Their responsibilities are as follows: 

  Which of the following would indicate a weakness in the company's internal controls? (A)Clerk 1 opens all of the incoming mail. (B)Clerk 2 reconciles the accounts payable ledger with the general ledger monthly. (C) Clerk 3 mails the checks and remittances after they have been signed. (D)The treasurer uses a stamp for signing checks.
7. When testing a company's cost accounting system, the auditor uses procedures that are primarily designed to determine that (A)quantities on hand have been computed based on acceptable cost accounting techniques that reasonably approximate actual quantities on hand. (B)physical inventories agree substantially with book inventories. (C) the system is in accordance with generally accepted accounting principles and is functioning as planned. (D)costs have been properly assigned to finished goods, work-in-process, and cost of goods sold.
8. In accepting a client, auditing standards suggest that the auditor focus on four questions. Which of the following is not one of those four required questions of the predecessor? (A)Integrity of management. (B)The strength of the client’s internal control. (C) Disagreements with management as to accounting principles, auditing standards, or other similarly significant matters. (D)Any communications by the predecessor to the client’s management or audit committee concerning fraud, illegal acts by the client, and matters related to internal control.
9. In considering overall materiality for planning purposes, an auditor believes that misstatements aggregating $10,000 would have a material effect on an entity's income statement but that misstatements would have to aggregate $20,000 to materially affect the balance sheet. Ordinarily, it would be appropriate to design audit procedures that would be expected to detect misstatements aggregating (A)$10,000. (B)$15,000. (C) $20,000. (D)$30,000.
10. Which of the following procedures would a CPA most likely perform in the planning phase of a financial statement audit? (A)make inquiries of the client's lawyer concerning pending litigation. (B)perform cutoff tests of cash receipts and disbursements. (C) compare financial information with nonfinancial operating data. (D)recalculate the prior year's accruals and deferrals.
11. The process of vouching helps establishes that all recorded transactions (A)have been recorded. (B)are complete. (C) are valid. (D)are presented properly.
12. The auditor will send a standard bank confirmation to which of the following? (A)financial institutions of customers using the lockbox. (B)financial institutions for which the client has a balance greater than $0 at the end of the year. (C) financial institutions with which the client has transacted during the year. (D)financial institutions used by significant shareholders.
13. Management of Megadile, Inc. refuses to sign the management representation letter given to them in the course of the audit on the grounds that it invades the company's privacy. Such actions will be considered by the auditors to be (A)a violation of full and fair disclosure. (B)securities law violation. (C) a scope limitation. (D)a breakdown in internal controls.
14. Which of the following is an example of a type of control that may be tested? (A)Interest accrued on notes payable. (B)Cash surrender value of life insurance classified as long-term asset. (C) A spreadsheet used to create a pivot table for the summarization of accounts receivable. (D)Reconciliations performed monthly on accounts.
15. Which of the following procedures would auditors most likely perform to obtain evidence about the occurrence of subsequent events? (A)confirming a sample of material accounts receivable established after year-end. (B)comparing the financial statements being reported on with those of the prior period. (C) reading minutes of meetings of owners, management, or those charged with governance held after the date of the financial statements. (D)inquiring as to whether any unusual adjustments were made just before year-end.
16. An auditor is considering whether the omission of the confirmation of investments impairs the auditor's ability to support a previously expressed unmodified opinion. The auditor need not perform this omitted procedure if (A)the results of alternative procedures that were performed compensate for the omission. (B)the auditor's assessed level of detection risk is low. (C) the omission is documented in a communication with the audit committee. (D)no individual investment is material to the financial statements taken as a whole.
17. To whom should written representations be addressed? (A)auditors. (B)board of directors. (C) client. (D)stockholders.
18. Which of the following is not a way in which auditors use the concept of overall materiality? (A)as a guide to planning the audit plan. (B)as a guide to the evaluation of evidence. (C) as a guide for making decisions about the audit report. (D)as a guide for assessing control risk.
19. 根據我國審計準則，下列關於重大性與執行重大性之敘述何者正確? (A)執行重大性係由財務報表整體層級分攤至特定交易類別、科目餘額或揭露事項層級 之重大性。 (B)重大性係應用於審計規劃階段與評估查核證據形成查核意見階段，於執行查核工作 時無須應用。 (C)重大性係為使財務報表之未更正及未偵出不實表達之彙總數超過財務報表整體重 大性之可能性降低至一適當水準。 (D)財務報表整體層級之重大性可能等於特定交易類別、科目餘額或揭露事項層級之重 大性。
20. 根據我國審計準則，關於取得查核證據之查核程序，下列敘述何者錯誤： (A)風險評估程序係取得查核證據之查核程序。。 (B)控制測試係由查核人員考量內部控制有效性與成本效益後，得自行選擇是否執行之 取得查核證據之查核程序。 (C)對具顯著風險之相關控制得計畫予以信賴而進行控制測試。 (D)對具顯著風險之個別項目聲明執行之證實程序並非定須包含細項測試。
21. 根據我國審計準則，工作底稿之檔案彙總與歸檔應及時完成之時限通常為： (A)查核報告日後 30 天內。 (B)查核報告日後 60 天內。 (C)財務報表發布日後 30 天內。 (D)財務報表發布日後 60 天內。
22. 根據我國審計準則，下列關於證實分析性程序之敘述何者正確？①較適用量大且變動 可推估之交易②其使用係基於資料間關係持續存在之預期③需與細部測試結合始得 對個別聲明執行證實程序④得協助查核人員作成整體結論 (A)僅①② (B)僅①②③ (C)僅①②④ (D)僅①②③④
23. 根據我國審計準則，續任會計師對當期查核案件之規劃通常起訖時間為： (A)開始於前期查核完成後；至當期查核程序開始為止。 (B)開始於當期決定續任後；至當期查核程序開始為止。 (C)開始於前期查核完成後；至當期查核程序完成為止。 (D)開始於當期決定續任後；至當期查核程序完成為止。
24. 根據我國審計準則，下列關於首次受託查核案件之敘述何者錯誤？ (A)會計師首次受託查核時，若如發現前期財務報表可能存有重大不實表達時，應執行 適當之額外查核程序。 (B)會計師首次受託查核時，若發現未經會計師查核之前期財務報表有重大不實表達， 應對前期出具保留或否定意見。 (C)會計師首次受託查核時，若前任會計師對前期財務報表表示修正式意見，且導致修 正式意見之事項對本期財務報表仍屬攸關且重大，應對本期財務報表表示修正式意 見。 (D)會計師首次受託查核時，若前期財務報表所適用之會計政策未依所適用之財務報導 架構於本期一致適用，應對本期財務報表表示修正式意見。
25. 根據我國審計準則，下列關於查核報告日之敘述何者正確？①不得早於查核人員取得 足夠及適切之查核證據之日②不得早於董事會確認財務報表之日③外勤工作結束日 (A)僅① (B)僅② (C)僅①② (D)僅①③

申論題 (25)

1. NFB is a continuing audit client.
2. The banking industry has been significantly impacted by the downturn in the economy in recent years.
3. NFB operates in a growing, prosperous area and has remained profitable over the years.
4. Government regulation and overview of the banking industry is extensive and effective.
5. NFB's board of directors is controlled by Smith, the majority stockholder, who also acts as the chief executive officer.
6. Interest rates have been very volatile recently.
7. Management at the bank's branch offices has authority for directing and controlling NFB's operations and is compensated based on branch profitability.
8. The internal auditor reports directly to Harris, a minority shareholder, who also acts as chairman of the board's audit committee.
9. The accounting department has experienced little turnover in personnel during the five years Green has audited NFB.
10. During 20X1, NFB increased the efficiency of its accounting operations by installing a new, sophisticated computer system.
11. NFB’s formula has consistently underestimated the allowance for loan losses in current years.
12. Management has been receptive to Green’s suggestions relating to accounting adjustments.
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a. 兩查核報告中皆可包含且標題相同者為何?
b.兩查核報告中皆可包含但標題修改者為何?請標明各自之標題。
c. 僅無保留意見查核報告可包含者為何?
d. 僅保留意見查核報告可包含者為何?
a. 兩核閱報告中皆可包含且標題相同者為何?
b.兩核閱報告中皆可包含但標題修改者為何?請標明各自之標題。
c. 僅無保留結論核閱報告可包含者為何?
d. 僅保留意結論核閱告可包含者為何?