23. 關於查核過程中分析性程序之運用，下列敘述何者錯誤?
(A) 必須作為風險評估程序而執行。
(B) 必須作為進一步查核程序而執行。
(C) 必須為協助作成整體查核結論而執行。
(D) 可能對同一聲明連同細項測試而執行。 

1. Which of the following would be least likely to be regarded as a test of a control? (A) Tests of the additions to property by physical inspection. (B) Comparisons of the signatures on cancelled checks to the authorized check signer list. (C) Tests of signatures on purchase orders. (D) Recalculation of payroll deductions.

2. Which statement is correct concerning the relevance of various types of controls to a financial statement audit? (A) An auditor may ordinarily ignore the consideration of controls when a substantive audit approach is used. (B) Controls over the reliability of financial reporting are ordinarily most directly relevant to an audit, but other controls may also be relevant. (C) Controls over safeguarding assets and liabilities are of primary importance, while controls over the reliability of financial reporting may also be relevant. (D) All controls are ordinarily relevant to an audit.

3. Which of the following is least likely to be included in an auditor's inquiry of management while obtaining information to identify the risks of material misstatement due to fraud? (A) Are all financial reporting operations at one location? (B) Does it have knowledge of fraud or suspect fraud? (C) Does it have programs to mitigate fraud risks? (D) Has it reported to the audit committee the nature of the company's internal control?

4. Which of the following topics is not normally included in an engagement letter? (A) The auditors' level of materiality in planning the audit. (B) The auditors' estimate of the fee for the engagement. (C) Limitations on the scope of the engagement. (D) A description of responsibility for the detection of fraud.

複選題5. When a company has changed auditors, according to the Professional Standards: (A) The successor auditor has the responsibility to initiate contact with the predecessor auditor to ask about the client before the engagement is accepted； the predecessor has no responsibility to initiate this contact, even when aware of matters bearing on the integrity of management. (B) The predecessor must always respond fully to all inquiries made by the successor auditor. (C) The successor must discuss with the predecessor matters bearing on the engagement prior to accepting the engagement. (D) The successor may choose not to attempt any communication with the predecessor auditor. 

6. During an audit, the working papers are primarily considered to be: (A) A client-owned record of conclusions reached by the auditors who performed the engagement. (B) Evidence supporting financial statements. (C) Support for the auditors' representations as to compliance with generally accepted auditing standards. (D) A record to be used as a basis for the following year's engagement.

7. The auditors are least likely to "audit around the computer" when: (A) Input transactions are batched and system logic is straightforward. (B) Processing primarily consists of sorting the input data and updating the master file sequentially. (C) Processing is primarily online and updating is real-time. (D) Outputs are in hard copy form.

8. Various factors influence the sample size for a substantive test of details of an account balance. All other factors being equal, which of the following would lead to a larger sample size? (A) Smaller expected frequency of misstatements. (B) Smaller measure of tolerable misstatement. (C) Greater reliance on analytical procedures. (D) Lower assessment of control risk.

9. An investor reading the financial statements of The Fairbury Corporation observes that the statements are accompanied by an unmodified auditors' report. From this, the investor may conclude that: (A) Informative disclosures in the financial statements but not necessarily in the footnotes are to be regarded as reasonably adequate. (B) Any disputes over significant accounting issues have been settled to the auditors' satisfaction. (C) The auditors have ascertained that Fairbury's financial statements are free from error. (D) The auditors are satisfied that Fairbury is operationally efficient.

10. An auditor wishes to estimate inventory shrinkage by weighing a sample of inventory items. From experience, the auditor knows that a few specific items are subject to unusually large amounts of shrinkage. In using statistical sampling, the auditor's best course of action is to: (A) Eliminate any of the items known to be subject to unusually large amounts of shrinkage. (B) Increase the sample size to lessen the effect of the items subject to unusually large amounts of shrinkage. (C) Stratify the inventory population so that items subject to unusually large amounts of shrinkage are reviewed separately. (D) Continue to draw new samples until a sample is drawn which includes none of the items known to be subject to large amounts of shrinkage.

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