二、如兩直轄市環境保護局均主張其對甲建設公司與該公司所屬工地人員乙與丙之非法 行為具有行政管轄權時，則應如何決定其管轄歸屬？其理由與依據各為何？（25 分）

三、如當場查獲甲建設公司與該公司所屬工地人員乙與丙非法行為之臺南市政府環境保 護局人員丁，恰為丙之前配偶時，臺南市政府與丁，在本案之行政程序上，應為如 何之處置，始符合行政程序法之要求？其理由與依據各為何？（25 分）

四、如兩直轄市環境保護局擬依法處罰甲建設公司及其所屬工地人員乙與丙時，是否均 應給予渠等陳述意見之機會？其理由與依據各為何？（25 分）

[A] 克漏字：15% 請由下列短文中，設計出 5 題克漏字考題。選出的命題部分須在文字下方畫底線，標 註題號，並於文章下方空白處，設計出四個選項(包含正確答案與三個誘答選項)。 Ex: One of the biggest changes 1. affecting newspapers is, of course, television. __C 1. (A) affect (B) affected (C) affecting (D) to affect It was 5:30 on Christmas Eve. Bob was still working in the office. He really wanted go home now. Actually, he should have been home half an hour before as he had promised his family that morning—he would come home earlier. On thinking of that, he mustered up his courage and said to his boss, “Let’s call it a day and go home now. After all, it’s Christmas Eve.” But, his boss simply gave him a cold stare and told him that he must work till 6:00 as usual if he wanted to keep his job. “Christmas is just a stupid excuse to waste time and money. Only fools fall for it!” Bob couldn’t but bury himself in piles of papers for another 30 minutes. When the clock finally struck six, he rushed to the door as fast as he could. Suddenly, something flashed into his mind, he turned and said, “May you have a merry Christmas, sir. Would you like to come to our Christmas party?The food might not be great, but…” His boss burst into tears. For years, this poor old man had been left all alone at Christmas. He used to spend this joyful holiday with his beloved family until he lost them all in a fire. After he moved to this small town fifteen years ago and turned himself into a mean, stern workaholic, it was the first time that someone invited him to a Christmas party. He thought to himself it was time for him to change. And he embraced this opportunity with a loud “Yes” and a big smile accompanied by glistening teardrops.

[B] 閱讀測驗: Please give three comprehension questions based on the article below. 15% Among chimps and occasionally among the other apes (elsewhere in the animal kingdom) behaviors can be found that once were thought to be characteristic only of human beings. Tool use is a classic example. Chimpanzees use a variety of tools and weapons, crudely “manufacturing” some of them and sometimes using two or more types of tools in sequence to accomplish a goal. Like people, they raid neighbors’ territories and sometimes deliberately kill trapped members of rival “tribes” --- behavior that can be interpreted as a primitive form of warfare. Chimps have also been shown to be capable of quite complex causal reasoning. For instance, presented with a food-containing box tied shut with string, they can be taught to smash stones in order to make sharp pieces to use in cutting the string. And they are, like us, skillful at forming alliances and at making up after quarrels. Chimps not only use tools but also, as noted earlier, have culture – a body of non-genetic information that is passed from individual to individual and from generation to generation. Chimp culture varies from community to community in the ways in which tools are used and in patterns of grooming and of gaining attention. Chimp natures, like human natures, can differ from group to group. Cultural transmission among chimps is best exemplified by individuals learning to use tools by observing other individuals, by the appearance of actual teaching sessions, and by local variation in the “tool kits” chimps develop, which indicates that each community has its own cultural tradition. Chimps also appear to become attached to some of these objects: they carry the stones around with them – conceivably an early form of the concept of possessions and of planning ahead. Hand preference, usually for the right hand, we know is a well-developed (but perhaps exaggerated) characteristic of Homo sapiens. Handedness can also be found in chimps for some tasks. Especially when using tools, chimps often preferentially use one hand, though some individuals favor the right hand and others the left.

寫作測驗 Share with us the three most important things that a good teacher will do in his/ her classroom and the three things that a good teacher will never do.

一、根據 COSO（Committee of Sponsoring Organizations of the Treadway Commission）所發佈的 Internal Control-Integrated Framework，試列舉控制環境（Control Environment）是由那些子成份（subcomponents）所組成？（14 分）

二、查核財務報表之目標分為交易相關與餘額相關兩大類別，試述何為一般性之餘額相關查核目標？（18 分）

三、簡述何謂審計風險模式（Audit Risk Model）。（12 分）

四、根據中華民國審計準則公報第 42 號「公平價值衡量與揭露之查核」第 63 條，某些公平價值之衡量通常存有不確定性，當其對財務報表之潛在影響構成顯著風險時，常為受查者治理單位所關心。溝通之事項可能包括那些？（6 分）

(一)手部清潔的方式和頻率（時機）。（5 分）

114年 - 114 公務、關務升官等考試、交通事業港務人員升資考試_薦任、員級晉高員級_一般行政、一般民政、戶政、原住民族行政、僑務行政、社會行政、勞工行政、社會工作、教育行政、人事行政、司法行政、法制、安全保防、移民行政、海巡行政、商業行政、農業行政、智慧財產行政、交通行政、外交事務、警察行政、關務類—關務、業務類—港務：行政法#133154

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