15. In auditing a manufacturing entity, which of the following procedures would an auditor least likely perform to determine whether slow-moving, defective, and obsolete items included in inventory are properly identified?
(A) Examine inventory items for dust or rust during observation.
(B) Trace tag counts to final inventory listing.
(C) Compare inventory balances to anticipated sales volume.
(D) Review inventory experience and trends.

複選題1.以下那些情況可能為整體財務報表重大不實表達險?(1)對受查者管理階層之操守有疑慮,管理階層對某些會計估計之判斷常有偏頗情形(2)受查者連續多年虧損,流動負債大於流動資產,股東權益趨近於零,存有繼續經營重大不確定性之風險(3)受查者組織架構複雜,集團內交易與關係人交易眾多(4)受查者帳上固定資產有減損跡象(5)受查者之不良控制環境,使管理階層無法勝任其職務。 (A) 2、4、5 (B)1、2、3、5 (C) 1、2、4、5 (D) 2、3、4、5

2.下列哪些可作為查核證據之來源?(1)就計纪錄執行查核程序；(2)以往查核資訊,並以本期更新相關情況是否發生變化,以建立其持續攸關性；(3)事務所對受查者承接與續任之品質管制程序；(4)管理階層專家工作所編製之資訊；(5)在某些情況下,查核人員亦可將無法取得資訊之事實作為查核證據。 (A)1、2、3、4、5 (B)1、2、3 (C) 3、4、5 (D)1、2、3、4

3.Recalculations of the client's computations would not include which of the following procedures?(A) Cutoff (B) Footing (C) Extension (D) Cross-footing

4.During the initial planning phase of an audit, the auditor most likely would: (A) Inquire of the client's attorney as to whether any recorded claims are probable of assertion. (B) Discuss the timing of the audit procedures with client's management. (C) Evaluate the reasonableness of the client's accounting estimates. (D) Identify specific intemal control activities that are likely to prevent fraud.

5.In exercising judgment as to which risks are significant risks, the auditor shall consider except for the following (A) Whether the risk is a risk of fraud； (B) The complexity of transactions； (C) The operating effectiveness of internal controls (D) Whether the risk involves significant transactions with related parties

6.Which of the following is least likely to be considered an indicator of dominant influence exerted by a related party? (A) Management operating and financing decisions are dominated by top management. (B) Significant transactions are referred to the related party for final approval. (C) There is little or no debate among management and those charged with governance regarding business proposals initiated by the related party. (D) Transactions involving a close family member of the related party are rarely independently reviewed and approved.

7.Which of the following is most likely to be an overall response to fraud risks identified in an audit? (A) Only use certified public accountants on the engagement. (B) Place increased emphasis on the audit of objective transactions rather than subjective transactions (C) Supervise members of the audit team less closely and rely more upon judgment. (D) Use less predictable further audit procedures

8.Which of the following information that comes to an auditor's attention most likely would raise a question about the occurrence of noncompliance with laws and regulations? (A) The presence of several difficult-to-audit transactions affecting expense accounts. (B) The exchange of property for a similar property in a nonmonetary transaction. (C) The failure to develop adequate procedures that detect unauthorized purchases. (D) The discovery of unexplained payments made to government agencies.

9.Which of the following controls is least likely to be relevant to a financial statement audit? (A) Policies that relate to compliance with income tax regulations. (B) Generation of production statistics used to evaluate variances. (C) Procedures that prevent the excess use of materials in production. (D) Use of computer passwords to limit access to data files.

10.Which of the following accounting estimates is involving relatively low estimation uncertainty and may give rise to lower risks of material misstatements? (A) Accounting estimates relating to the outcome of litigation. (B) Fair value accounting estimates for derivative financial instruments not publicly traded. (C) Fair value acco ounting estimates for which a highly specialized entity-developed model is used or for which there are assumptions or inputs that cannot be observed in the marketplace. (D) Fair value accounting estimates where the method of measurement prescribed by the applicable financialreporting framework is simple and applied easily to the asset or liability requiring measurement at fair value.

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