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。

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.

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