7. 下列引號內的詞語，使用正確的選項是︰
(A)他表現出來的神態真是「栩栩如生」
(B)他因東西丟了而「不動聲色」地罵人
(C)他因股票被套牢而氣得「嘔心瀝血」
(D)領導者不可沒有「從善如流」的美德

8. 下列文句，最沒有冗詞贅字的選項是︰ (A)氣象局發布颱風警報，海上的漁船馬上即刻趕回港口 (B)具有能力幫助別人，千萬絕對不要期望得到什麼回報 (C)冬青樹的葉子經雨水洗濯，顯出翡翠一般鮮豔的色彩 (D)處理公務必須小心謹慎，以免做錯了遭上級長官挨罵

9. 下列題辭，用來賀人生女兒的正確選項是︰ (A)弄瓦徵祥 (B)宜室宜家 (C)卓育菁莪 (D)花好月圓

10. 下列文句，最能表現「恕道」的選項是︰ (A)如臨深淵，如履薄冰 (B)己所不欲，勿施於人 (C)失之毫釐，差之千里 (D)精誠所至，金石為開

1. Which of the following statements is TRUE? (A) It is common to use a combination of positive and negative confirmations by sending the latter to accounts with large balances and the former to those with small balances. (B) When a customer disagrees with the amount shown on an account receivable confirmation, the auditor should not ask the client to reconcile the difference. (C) The confirmations must be mailed by the auditor, but should contain the return address of the client. (D) Negative confirmations normally require a larger sample size than positive confirmations.

2. You are auditing the company's purchasing process for goods and services. You are primarily concerned with the company not recording all purchase transactions. Which audit procedure below would be the most effective audit procedure in this case? (A) vouching from the accounts payable account to the vendor invoices (B) tracing vendor invoices to recorded amounts in the accounts payable account (C) confirming accounts payable recorded amounts (D) reconciling the accounts payable subsidiary ledger to the accounts payable account

3. Which of the following would most likely not be classified as a related-party transaction? (A) an advance of one week's salary to an employee (B) sales of merchandise between affiliated companies (C) loans or credit sales to the principal owner of the client company (D) exchanges of equipment between two companies owned by the same person

複選題4. Risk assessment procedures include (A) a required discussion among the staff members of the audit and the client regarding material misstatements in the financial statement. (B) determination of the type of audit opinion to issue. (C) observation of the entity's operations. (D) assessing acceptable audit risk. 

5. When management has an adequate level of integrity for the auditor to accept the engagement but cannot be regarded as completely honest in all dealings, auditors normally (A) reduce acceptable audit risk and increase inherent risk. (B) reduce inherent risk and control risk. (C) increase inherent risk and control risk. (D) increase acceptable audit risk and reduce inherent risk.

6. The test of details of balances procedure that requires the auditor to foot the outstanding check and electronic payment list and deposits in transit is an attempt to satisfy which audit objective? (A) cutoff (B) presentation and disclosure (C) detail tie-in (D) completeness

7. Which of the following is not a common audit procedure used to search for contingent liabilities? (A) examine letters of credit (B) examine payroll reports (C) review internal revenue agent reports (D) analyze legal expense

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