(3) 存貨盤點紀錄未實際反映於存貨明細帳。

5. One day your friend who runs a restaurant got a delivery order for海鲜鍋 with a note like this“不要海鲜和魚以外的肉",and hence your friend prepared a hot pot with 豬肉for the customer. The customer was very angry and gave your friend's restaurant a very bad rating on the internet, but your friend was upset and didn't know why. This is an example of the so-called 'garden-path' effect. Try to explain what this tells us about how the parser (i.e., our brain) processes sentences.

30. After an audit report containing an unqualified opinion on a nonpublic client's financial statements is issued, the auditor learns that the client has decided to sell the shares of a subsidiary that accounts for 30 percent of its revenue and 25 percent of its net income. The auditor should (A) Determine whether the information is reliable and, if it is determined to be reliable, request that revised financial statements be issued. (B) Notify the entity that the auditor's report may no longer be associated with the financial statements. (C) Describe the effects of this subsequently discovered information in communications with persons known to be relying on the financial statements. (D) Take no action because the auditor has no obligation to make any further inquiries.

(1) 有記錄採購交易,但未實際訂購或收到存貨。

(2)採購交易之金額紀錄不正確。

(4) 商品已於期末出貨給客戶,但未記錄存貨轉列銷貨成本(記錄之期間不正確)。

(5)未評估存貨有呆滯或過時損失。

(1) 高度關注事項之三大領域為何? (3 分)

(2)決定查核最為重要事項之相對重要性考量為何? 請列出四種 (4 分)

(3) 個別關鍵查核事項之內容應包含那三項? (3 分)

3. In accordance with ISAs, please match each statement described below to the appropriate section in the Auditor's Report:A. Auditor's Opinion B. Basis for Opinion C. Responsibilities of Management for the Financial Statements D. Auditor's Responsibilities for the Audit of the Financial Statements E. Key Audit Matters