三、近期有關會計師事務所執行企業碳盤查之業務時，最可能須遵循我國哪一審計準則？依據該準則，會計師在評估是否承接及續任該等案件時，應符合哪些條件？(10%)

1.BDO團隊在申報截止日後補做程序並覆蓋空白底稿。請引述我國審計準則第330號(查核人員對所評估風險之因應)與500號(查核證據)，闡述該行為對於審計意見之可能影響，以及簡述何謂足夠且適切之查核證據。

2. 根據個案，你是否認同法院駁回 BDO 訴訟案之決策？理由為何？(條列簡述)

3. 根據個案，你認為被告 BDO 事務所在法院上應如何主張並抗告？(條列簡述)

4. 假設回到 2013 年，你身為 AmTrust 的查核會計師，請擬定一項關鍵查核事項，並且條列簡述辨識該風險的原因以及對應之查核程序。

I. (50%)1. A monopolist uses one input, X, which she purchases at the fixed price r=2 to produce her output, Q. Her demand and production functions are p=80-2q and q=3√x, respectively. Please determine the values of p, q, and x at which the monopolist maximizes her profit. (25%)

2. Assuming that Mr. Lee consumes three goods- hot dog, cake, and automobiles. Denote the quantities of these goods consumed by X₁, X₂, and X₃, respectively. Suppose that Mr. Lee's utility function is given by U = 5 logX₁ + 4 logX₂ + log(0.1 + X₃), that the prices of the goods are given by P₁ = $1, P₂ = $2, and P₃ = $2000, and that his total income is $9000. Note that automobiles must be bought in discrete units (that is, X₃ must equal 0, 1, 2, and so on). Given these constraints, how will he allocate income so as to maximize utility? And what is the maximized utility Mr. Lee gains from this simple model? Please round your answers off to 2 decimal places. (25%)

1. Please explain export-biased growth and import-biased growth for China, respectively. (10%)

2. Please define the terms of trade for the U.S. and explain its relationship with the U.S. national welfare. (10%)

3. Based on the concepts of 1 and 2, is economic growth in China good for the national welfare in the U.S.? (10%)

4. Please find a theoretical argument for U.S. government to support the trade policy that The United States imposes the \( 25\% \) and \( 10\% \) tariff on steel and aluminum, respectively. Please also find a theoretical argument which does not support the U.S. trade policy that it imposes the \( 25\% \) and \( 10\% \) tariff on steel and aluminum, respectively. (10%)

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