79 依憲法增修條文之規定，憲法本文中關於公務人員選拔之規定，下列何項已停止適用？

(A)非經考試及格者，不得任用
(B)應舉行公開競爭之考試制度

(C)依按省區分別規定名額，分區舉行考試
(D)由考試院掌理公務人員考試之相關事宜

80 依我國憲法規定，人民因犯罪嫌疑被逮捕拘禁時，該逮捕拘禁機關必須至遲於二十四小時內將該嫌疑犯移送該管法院審問。依司法院大法官之解釋，此處所謂之「該管法院」是指：(A)普通法院 (B)包含普通法院與檢察機關(C)包含普通法院、檢察機關與警察機關 (D)包含普通法院、檢察機關、警察局與調查局

1. Which of the following statements is correct concerning both an engagement to compile and an engagement to review a nonissuer's financial statements? (A) The accountant expresses no assurance on the financial statements. (B) The accountant should obtain a written management representation letter. (C) The accountant need not obtain an understanding of internal control. (D) The accountant must be independent in fact and appearance.

2. According to rules issued under the Sarbanes-Oxley Act, which of the following nonaudit services is an accounting firm permitted to provide for an issuer audit client without impairing the accounting firm's independence? (A) Providing an expert opinion in order to advocate the client's interest in litigation. (B) Providing an expert opinion in order to advocate the client's position in a regulatory investigation. (C) Providing factual accounts in testimony explaining positions taken during the performance of any services provided to the client. (D) Providing legal services to the client in a foreign jurisdiction.

3. Before accepting an audit engagement, a CPA should evaluate whether conditions exist that raise questions as to the integrity of management. Which of the following conditions most likely would raise such questions? (A) There are significant differences between the entity's forecasted financial statements and the financial statements to be audited. (B) The CPA will not be permitted to have access to sensitive information regarding the salaries of senior management. (C) There have been substantial inventory write-off's just before the year end in each of the past four years. (D) The CPA becomes aware of the existence of related party transactions while reading the draft financial statements.

4. Which of the following factors most likely would be considered an inherent limitation to an entity's internal control? (A) The ineffectiveness of the entity's audit committee. (B) Collusion of employees in circumventing internal controls. (C) The lack of resources to monitor internal controls. (D) The complexity of the entity's electronic order processing system.

5. Which of the following activities is not an element of a CPA firm's quality control system to be considered in establishing quality control policies and procedures? (A) Deciding whether to accept or continue a client relationship. (B) Selecting personnel for advancement who have the necessary qualifications. (C) Assessing a client's ability to establish effective internal controls. 12 (D) Monitoring the effectiveness of professional development activities.

6. During an engagement to compile the financial statements of a nonissuer, an accountant becomes aware that management had stated land at appraised value and that, if GAAP had been followed, both the land account and stockholders' equity would have been decreased by $1 million, a material amount. The accountant decides to modify the standard compilation report because management will not revise the financial statements. Under these circumstances, the accountant should (A) Issue either an adverse opinion or a qualified opinion, depending on materiality, because of the departure from GAAP. (B) Add a separate paragraph to the accountant's report that restricts the distribution of the financial statements to "internal use only." (C) Add a separate paragraph to the accountant's report that discloses the departure from GAAP and its effects on the financial statements. (D) Add a separate paragraph to the accountant's report that explains the underlying purpose of recording assets at historical cost.

7. Mill, CPA, was engaged by a group of royalty recipients to apply agreed-upon procedures to financial data supplied by Modern Co. regarding Modern's written assertion about its compliance with contractual requirements to pay royalties. Mill's report on these agreed-upon procedures should (A) Disclaimer of opinion about the fair presentation of Modern's financial statements. (B) List of the procedures performed (or reference thereto) and Mill's findings. (C) Opinion about the effectiveness of Modern's internal control concerning royalty payments. (D) Acknowledgment that the sufficiency of the procedures is solely Mill's responsibility.

8. Which of the following procedures would an auditor most likely perform to obtain evidence about the occurrence of subsequent events? (A) Verify inventory pledged under loan agreements by confirming the details with financial institutions. (B) Inquire about the current status of transactions that were recorded on the basis of preliminary data. (C) Compare the financial statements being reported on with those of the prior year. (D) Trace information from shipping documents to sales invoices and sales journal transactions.

9. In searching for unrecorded liabilities, an auditor most likely would examine the (A) Cutoff bank statement for deposits recorded in the books, but not by the bank. (B) Details of accounts receivable confirmations that are classified as "exceptions". (C) Files of purchase requisitions for items ordered just before the year end. (D) Receiving reports for items received before year end, but not yet recorded.

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