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5 促進產業升級條例於民國 99 年 5 月 12 日公布廢止。關於該條例之廢止,下列敘述何者正確?(A)該條例之廢止,應經立法院通過,由立法院公布 (B)該條例之廢止,應經立法院通過,總統公布 (C)該條例之廢止,應由主管機關公布,並送立法院備查 (D)該條例於民國 99 年 5 月 12 日公布廢止時即失效

19 針對正在接受化學治療病人的護理指導,下列敘述何者最不適當?(A)勿與上呼吸道感染者接觸 (B)勿食用生菜沙拉、生魚片(C)發燒時自行服用退燒藥 (D)減少出入公共場所

6甲公司於X1年初取得乙公司80%股權而對乙公司取得控制,當日乙公司除存貨低估$20,000、土地低估$70,000、設備高估$60,000外,其他可辨認資產、負債之帳面金額皆與公允價值相等。存貨於X1年全部出售;截至X3年底,土地仍未出售;設備自收購日起尚可使用四年,無殘值,採直線法提列折舊。甲公司採用權益法處理對乙公司之投資,惟未就前述各項差額進行任何調整。編製X3年度合併工作底稿之調整分錄包括:(A)借:投資收益12,000;貸:保留盈餘8,000(B)貸:投資收益12,000;貸:保留盈餘8,000(C)借:投資收益12,000;貸:保留盈餘20,000(D)貸:投資收益12,000;貸:保留盈餘24,000

1. A CPA firm has decided to rely on the audit work performed by another audit firm. Which of the following procedures should the CPA firm perform when taking responsibility for the other firm's audit work? (A) Reference the reliance on the other firm's work in then opinion section of the audit report. (B) Reference the reliance on the other firm's work in a footnote disclosure to the financial statement. (C) Review the other firm's documentation of identified risks of material misstatement. (D) Obtain and attach a copy of the other firm's representation latter and audit report to the opinion that the CPA firm issues.

2. When an auditor tests the internal controls of a computerized accounting system, which of the following is true of the test data approach? (A) Test data programs need not be tailor-made by the auditor for each client's computer application. (B) Test data are proceeded with the client's computer and the results are compared with the auditor's prediction. (C) Test data programs usually consist of all possible valid condition regarding compliance with internal control. (D) Test data are coded to a dummy subsidiary so they can be extracted from the system under actual operating condition.