112 年 國立政治大學會計研究所會計組《審計學》

我國公開發行公司需依《證券發行人財務報告編製準則》編製財務報告。該準則第4條指出財務報表與財務報告不同，財務報表包括資產負債表、綜合損益表、權益變動表、現金流量表及其附註；財務報告則包括財務報表、重要會計項目明細表，以及其他有助於主要使用者決策之揭露事項及說明。關於我國公開發行公司的哪個文件須經會計師查核，下列敘述何者正確？
(A) 任何文件，只要公開發行公司提出要求，願意支付公費，請會計師查核。
(B) 財務報告，因為上述法令之名稱為證券發行人「財務報告」編製準則，而公開發行公司為證券發行人。
(C) 財務報表，因為固然上述法令之名稱是「財務報告」，但該法令在規範公開發行公司應如何編製財務報告，而不是在規範會計師要查核這些財務報告。
(D) 資產負債表、綜合損益表、權益變動表，以及現金流量表。

以下有關會計師意見之陳述,何者正確?
(A) 當會計師對受查者111年度財務報表表示意見時,可能需考量受查者在112年度發生的事。
(B) 如會計師對受查者111年度財務報表出具無保留意見,即表示該受查者在111年度的經營係順遂。
(C) 當會計師出具否定意見時,與渠出具無法表示意見相較,受查者的問題定較嚴重。
(D) 會計師可能對受查者財務報表出具否定意見,亦可能一邊關切其能否繼續經營時,一邊出具無保留意見。二者相較,受查者的問題,在會計師表達負面的否定意見時必較嚴重。

關於上述受查者財報的訴訟附註及會計師的查核報告,以下諸陳述中,何者正確?
(A) 大力公司財報須有訴訟的附註,否則財報即不實,會計師應修正(modify)其意見。
(B) 先進公司財報須有訴訟的附註,否則財報即不實,會計師應修正其意見。
(C) 先進公司財報須有訴訟的附註,否則財報即不實,會計師之查核報告應無奈地表達「無法表示意見」。
(D) 如果大力公司財報沒有訴訟的附註,則財報有瑕疵,會計師應提出修正式無保留意見。

以下陳述均與「郭、吳兩位會計師查核大力公司財報時,是否需考量審計準則公報250號?」有關,何者可能正確?
(A) 兩位會計師雖需考量,但可以因查帳公費不夠高而不考量。
(B) 兩位會計師雖需考量,但可以因查帳人員流動性太高,人力不足而不考量。
(C) 兩位會計師雖需考量,但可以因大學會計系畢業生擔心自己爆肝,拒絕投入事務所,而不考量。
(D) 兩位會計師需考量,若未考量,則恐有法律後果。

大力公司和先進公司的財務報表查核會計師,在各自查核時,會強調不同審計準則公報。下列諸陳述中,何者最正確?
(A) 查核大力公司的財報,本需特別強調審計準則公報250號未遵循相關法令之規定,因其營業秘密遭
先進公司竊取,而竊盜為法律所不許。
(B) 查核大力公司的財報,特別需強調審計準則公報240號和舞弊有關之責任,因其發生員工舞弊,竊
取營業秘密,並帶槍投靠自己的敵人,造成鉅額損失,不過,因為營業秘密並未於資產負債表上出
現,所以不必大驚小怪,本案中不必因此而特別強調審計準則公報240號。
(C) 查核先進公司的財報,需同時強調審計準則公報240號與250號。
(D) 查核先進公司的財報,因承接匆促,只好既不強調公報240號,亦不強調250號公報。

負責查核大力公司財報的會計師有郭、吳兩位,以下陳述何者正確?
(A) 郭會計師負責查核大力公司財報的主體,吳會計師為副查會計師,則郭會計師的責任較吳會計師重。
(B) 查核先進公司財報的兩位會計師中,不論劉會計師或巫會計師,均為主簽會計師。
(C) 郭、吳兩位會計師查核大力公司財務報表時,時常不需配合鑑識會計人員的需求。
(D) 財務報表所表達之資訊,大部分係在會計期間內發生,惟亦有可能在期後期間才發生。凡可能納入
本期財務報表之交易,會計師之查核責任輕重相同。

大力公司財報係由郭、吳兩位會計師查核;先進公司財報則由劉、巫兩位會計師查核,以下陳述中何者正確?
(A) 查核大力公司財報的兩位會計師中,若郭會計師為主查會計師,吳會計師為副查會計師,則郭會計師的責任較吳會計師重。
(B) 查核先進公司財報的兩位會計師中,不論劉會計師或巫會計師,均為主簽會計師。
(C) 查核先進公司財報的兩位會計師中,若劉會計師為副簽會計師,巫會計師為主簽會計師,則負責洽
談公費的人是劉會計師。
(D) 查核先進公司財報的兩位會計師中,若劉會計師為主簽,則是否承接,由他全權決定。

許會計師進行鑑識會計程序,提出鑑識會計報告時,是否需考量審計準則公報250號?
(A) 需考量,因為公費夠高。
(B) 需考量,因為許會計師的能力夠好、調查時間充裕。
(C) 需考量,因為許會計師能力好,調查時間充裕,而且公費收得夠高。
(D) 不需考量。

許會計師提供鑑識會計服務,是否須查核大力公司之歷史財務報表?
(A) 須查核,因為先進公司很想知道許會計師查核的結果。
(B) 須查核,因為先進公司想藉此提高鑑識會計報告之證據力。
(C) 不須查核,因為大力公司是正常經營的上市公司,歷年財報均依法編製,而且110年的財報已由另
外兩位會計師查核過。
(D) 是否查、如何查,依個案情境決定。

台端閱讀上述小兔帳本的資訊後,想向吹哨者進一步請教,惟台端想請教的問題不會包括下列何者?
(A) 本薪部分「薪資」、「勞保級距」、「勞保費」、「健保級距」、「健保費」、「應繳保費」,以及「應領薪
資」等七欄資訊的意義各為何?
(B) 為何本薪部分有8位助理的資料,而加班費部分只有第8位助理的資料?
(C) 為何本薪部分有8位助理的資料,而應退款(公積金)部分只有第8位助理的資料?
(D) 第8位助理的加班費,是否全部都納入應退款(公積金)?

第10題的問題是否與專業懷疑(professional skepticism)有關?
(A) 有關,因為專業懷疑的精神,是在應質疑之處提問,不在不應質疑之處亂提問,如果台端提問的問題不當,取得之證據即無關,品質不佳,無法追查是否存有舞弊。
(B) 有關,因為小兔帳本就在辨認是否存有舞弊,而審計準則公報240號又談到專業懷疑,並且指出查

上述小兔帳本所描述的本薪資訊,台端最可能質疑的地方,是:
(A) 兩個薪資(欄名為金額)的差異。
(B) 兩個級距(「勞保級距」與「健保級距」)的差異。
(C) 質疑兩個保費(「勞保費」與「健保費」)的差異。
(D) 都不質疑。

在小兔帳本的本薪部分,八名助理各有兩個金額(薪資)欄,其差額如下:
姓名
金額
姓名
金額
甲
7,000
戊
3,400
乙
5,500
己
50,000
丙
0
庚
4,000
丁
11,260
辛
6,200
台端最可能會進一步追查其薪酬的助理,有:
(A) 助理丙,因為丙得到特殊待遇,不必繳公積金,可能是男友。
(B) 助理己,因為己可能已離職。
(C) 助理丙、丁、己。
(D) 8位助理皆要進一步追查。

台端追問或不追問助理薪酬的態度,及其理由,有:
(A) 不追問,因為這些助理的薪資本來都不高,兩個薪資間的差額更小,總共不到60萬,重要性甚低,
而且,還有更大的舞弊案待查。
(B) 不追問,因為這些助理薪資的差額是其薪資的一定比例,邏輯已現。
(C) 追問,因為這些助理不受重用,在心懷不滿的狀態下離職,很可能吐實。
(D) 追問,因為這些助理被民意機關扣繳的保費金額奇特。

以下與嬌黃綠彩雙龍小碗016896傷損有關之諸陳述中,不是直接屬故宮內部控制缺失者,有幾項?
I. 僅研究及行政人員能進入山洞庫房,接觸瓷器文物;在他們協助搬運鐵箱的過程中,文物可能晃
動、受損;關上鐵箱時,可能因人為施力按壓或空間縮減而導致文物碰撞受損,另外,若文物
本有暗傷,也可能因時間經過或碰撞而破裂。
II. 發現該文物破損的時機,究是在進行文物數位化專案計畫,還是進行例行整理?說詞不一,溝通
的品質不佳。
III. 器物處瓷器科研究人員、行政人員、研究助理及技工等6人於110年2月3日進入山洞瓷器庫房
進行例行整理時,發現該文物傷損,當天即依《國立故宮博物院典藏文物管理作業要點》規定
進行陳報,啟動調查。
IV. 發現傷損六天後(2月9日),器物處及政風室即完成該文物之調查報告。
V. 故宮宣稱為進行調查,分別於110年2月25日、3月4日及3月31日3次進行現場勘查,且訪
談相關人員,惟上述勘查之時間係在調查報告完成之後。
VI. 故宮將該文物送修之日,係111年10月26日,是調查完成後18個月。
VII. 立委在該文物送修後兩天(10月28日),於立法院質疑該故瓷不慎摔破,且院長還欲加隱瞞,
要求行政院長追查故宮院長的行政責任及政治責任。
VIII. 舉報者所舉報的訊息欠精確,該故瓷之破損原因,是擠壓,不是在移出庫房時被摔破,確實有
故瓷在移出庫房時被摔破,但非本件。
(A) 以上8項全非屬故宮內控缺失。
(B) 4項不屬缺失。
(C) 5項不屬缺失。
(D) 全部屬缺失。

同上題8項陳述,其中屬故宮外部控制者,有幾項?
(A) 3項以上屬外部控制。
(B) 2項屬外部控制。
(C) 1項屬外部控制。
(D) 沒有1項屬外部控制。

以下事件中,何者必與故宮的文物管理無關,內部稽核亦不須進行專案稽核?
(A) 故宮明知有三件故瓷文物受損,但送給立法院的調查報告,卻只針對其中兩件故瓷而已,並沒有納
入現代因人為疏失而打破的故瓷。按照故宮的說法,只有第三件破損而未提出報告的事件,是可控
制、可避免的。
(B) 進入瓷器庫房,參與盤點青花花卉盤(000290)的人,數目不詳,事實上可能超過2人,不能確定本件
應負責之人的數目是否只有2位。另二件故瓷破損事件相關人士的數目,分別是6人及10人,不是
僅2位而已。111年5月19日在場的其他人究竟是誰,為何進入瓷器庫房,是否確實沒有責任,均
未交代,而且5月19日距現在不久,錄影帶應仍保存。
(C) 有關暗龍白裏小黃瓷碗(007167)破損處理時間的交待,精確到分鐘,最為清楚,勝過016896,惟進入
瓷器庫房參與該故瓷盤點的人士,有外包廠商之助理,而外包廠商又很可能因前瞻計畫下的採購案
而來,而採購之項目、金額,以及欲達成之目標,均不詳;該採購案之目標與該院組織法第1條所述
該院之設立目標是否一致,亦不詳。
(D) 故宮如何決定故瓷計提折舊的方法與耐用年限的長短。

Which of the following is least likely to impair a CPA firm's independence with respect to a nonpublic audit
client in the San Diego office of a national CPA firm?
(A) A partner in the San Diego office owns an immaterial amount of stock in the client.
(B) A partner in the Houston office owns 8% of the client's stock.
(C) A partner in the San Diego office, who does not work on the audit, previously served as controller for the
audit client.
(D) A partner in the New York office is also the vice president of finance for the audit client.

Management has centralized purchasing and uses a model based upon previous year's sales with adjustments
for trends in the market place (e.g., the trend to more casual shoes). A staff auditor has suggested that the
centralized purchasing may be one of the reasons for the lower level of profitability in the Mid-Central Region.
Which of the following would be the best single audit procedure to address the staff auditor's assertion?
(A) Take a sample of receiving documents at stores and trace to purchase orders to determine the length of
time between the purchase and delivery of the goods.
(B) Interview store managers in the Mid-Central Region to determine their attitude toward centralized
purchasing.
(C) Perform an inventory count at selected stores in the Mid-Central Region and determine if adjustments are
needed to the perpetual records.
(D) Perform a product-line analysis of sales and purchases in the Mid-Central Region and compare with other
regions.

A predecessor auditor will ordinarily initiate communication with the successor auditor:
Prior to the
Successor's Acceptance
of the Engagement
I. Yes
II. Yes
III. No
IV. No
Subsequent to the
Successor's Acceptance of
the Engagement
Yes
No
Yes
No
(A) Option I.
(B) Option II.
(C) Option III.
(D) Option IV.

When a client uses a service organization to process certain transactions (e.g., its employee benefit plan), the
auditor is least likely to obtain an understanding relating to these transactions by
(A) Contacting the service organization to obtain specific information.
(B) Sending a confirmation request to the service organization.
(C) Visiting the service organization and performing procedures.
(D) Obtaining and reading a Type 1 or Type 2 report from the service organization.

Which of the following statements is most likely to be true?
(A) The auditors are least likely to "audit around the computer" when processing is primarily online and
updating is real-time.
(B) The best method of achieving internal control over advanced IT systems is through the use of batch controls
instead of controls written into the computer system.
(C) In auditors' consideration of a client's IT controls, they may encounter application controls such as the
operations manual, control over program changes, and hash total controls.
(D) Tagging and tracing transactions are a testing technique that auditors use to minimize the possibility of
contaminating a client's financial data.

The 6,000 accounts receivable of Dolphin Company have a total book value of $120,000. Robert Stone, CPA, has selected and audited a sample of 200 accounts with a total book value of$4,200. Using the difference
estimation technique, Stone has properly estimated a projected misstatement of an overstatement of $12,000 for the entire population. The audited value of Stone's sample is: (A)$3,400
(B) $3,600 (C)$3,800
(D) $4,600

Shortly after year-end, Stacy Corporation was informed of the bankruptcy of Quincy. Stacy Corporation
showed a receivable of $20,000 (a material amount) due from Quincy as of year-end-none of which seems
recoverable. The receivable had been questionable for some time as Quincy had been experiencing financial
difficulties for the past several years. Yet, Quincy's bankruptcy did not occur until after Stacy Corporation's
year-end. Under these circumstances:
The financial statements
should be adjusted
The event requires financial
statement disclosure, but no
adjustment
The auditor's report should
be modified for a lack of
consistency
I. Yes
No
No
II. Yes
No
Yes
III. No
Yes
Yes
IV. No
Yes
No
(A) Option I.
(B) Option II.
(C) Option III.
(D) Option IV.

Accepting an engagement to examine an entity's financial projections most likely would be appropriate if the
projections were to be distributed to:
(A) All employees who work for the entity.
(B) A bank with which the entity is negotiating for a loan.
(C) Potential stockholders who request a prospectus or a registration statement.
(D) All stockholders of record as of the report date.

Apache Corporation has been in existence for a number of years and been audited for the past five years by BSGM.
Apache should present only current-year financial statements as the audit report will only be on the current
year. Other than that, there are no reporting implications.

Bolinger was unable to perform normal accounts receivable confirmation procedures, but alternate
procedures were used to satisfy Bolinger as to the validity of the receivables. Since the alternate procedures
performed provide sufficient appropriate audit evidence, the auditor issues an unmodified opinion and refers
to the omission of the normal procedures in the report.

Apache Corporation is the defendant in litigation, the outcome of which is highly uncertain. If the case is
settled in favor of the plaintiff, Apache will be required to pay a substantial amount of cash that might require
the sale of certain assets. The litigation and the possible effects have been properly disclosed in Note 8. If
the auditors choose to issue an unmodified opinion, they cannot include discussion of this matter in the audit
report.

During 20X2 Apache changed its method of accounting for long-term construction contracts and properly
reflected the effect of the change, which is discussed in Note 12. Bolinger is satisfied with Apache's
justification for making the change and thus issues an unmodified opinion with an other-matter paragraph
included to indicate the change in method.

Apache issued debentures on January 31, 20X2, in the amount of $20 million. The funds obtained from the
issuance were used to finance the purchase of properties. The debenture agreement restricts the payment of
future cash dividends to earnings after December 31, 20X2. Apache declined to disclose these data in the
notes to the financial statements. Bolinger may issue an unmodified, a qualified, or a disclaimer opinion.

Bolinger gathered sufficient appropriate audit evidence as of February 15, 20X3, and planned a report release
date of February 21, 20X3, which is designated as the audit report date.

A. Maintain accounts receivable ledger.
B. Handle and deposit cash receipts.
C. Maintain general ledger.
D. Maintain cash disbursements journal and prepare checks for signature.
E. Reconcile the bank account.
F. Maintain accounts payable ledger.
G. Issue credit memos on sales returns and allowances.
Tasks you recommend to assign (i.e., capital letters)
Employee X
Employee Y
Employee Z

During your audit of Carlo Smith Inc., you obtained the following bank transfer schedule.

Required:
For each transfer, indicate the most likely situation as (1) it relates to cash at year-end (i.e., properly stated,
understated, or overstated), (2) whether and how it results in a bank reconciling item(s) and at which bank,
and (3) whether it requires a book adjustment and at which account.

Items a through frepresent the items that an auditor ordinarily would find on a client-prepared bank reconciliation.
The accompanying List of Auditing Procedures represent substantive auditing procedures. For each item, select
one or more procedures, as indicated, that the auditor most likely would perform to gather evidence in support of
that item. The procedures on the list may be selected once, more than once, or not at all.

Assume:
• The client prepared the bank reconciliation on 12/2/X5.
• The bank reconciliation is mathematically accurate.
• The auditor received a cutoff bank statement dated 10/7/X5 directly from the bank on 10/11/X5.
• The 9/30/X5 deposit in transit—outstanding checks #1281, #1285, #1289, and #1292—and the correction
of the error regarding check #1282 appeared on the cutoff bank statement.
• The auditor assessed control risk concerning the financial statement assertions related to cash at the
maximum.

List of Auditing Procedures
A. Trace to cash receipts journal.
B. Trace to cash disbursements journal.
C. Compare to 9/30/X5 general ledger.
D. Confirm directly with bank.
E. Inspect bank credit memo.
F. Inspect bank debit memo.
G. Ascertain reason for unusual delay.
H. Inspect supporting documents for reconciling
item not appearing on cutoff statement.
I. Trace items on the bank reconciliation to cutoff
statement.
J. Trace items on the cutoff statement to bank
reconciliation.

a. Select 2 procedures
b. Select 5 procedures
c. Select 5 procedures
d. Select 1 procedure
e. Select 2 procedures
f. Select 1 procedure

The firm of Buy and Best, CPAs, is engaged to conduct the audit of Radio Hut, a retailer of electronic and other
high-technology products. Because of technological advances in Radio Hut's inventory products, an important
risk that it faces is that prices charged by suppliers reflect current industry prices (which tend to fluctuate relatively
significantly, particularly as new technologies are introduced and as older technologies are discontinued). The
nature of Radio Hut's inventories is such that a small number of suppliers exist and each supplier has a similar
pricing structure. This pricing structure is reflected in an electronic industry pricing guide, which is updated on a
daily basis.

You are a staff accountant with Buy and Best and have been asked to identify a potential audit approach to address
this risk. In the past, your firm has decided to place relatively limited reliance on internal control policies related
to Radio Hut's purchasing function and has instead conducted relatively extensive substantive procedures related
to its inventories. However, the new partner on the Radio Hut engagement has successfully reduced substantive
procedures for the other clients in the retail industry by performing more extensive tests of controls. Because of
previous experience in the industry as well as having used this audit approach successfully for other clients, the
new partner asks you to evaluate the possibility of using more extensive tests of controls in the audit of Radio
Hut.

The following controls are relevant to Radio Hut's processing of vendor invoices:
Similar to most retailers in the industry, Radio Hut has a highly automated inventory monitoring and
control system. Based on anticipated product life, current sales, and existing inventory levels, Radio Hut
generates an automatic purchase order when inventory levels reach predetermined thresholds.
Once a purchase order has been generated, the store manager reviews it prior to transmitting it to the
appropriate vendor. This review ensures that the vendor is from an approved list and that the proposed
purchase is consistent with the store's objectives and near-term plans (for example, not purchasing a large
number of laptop computers just prior to a major promotion for tablets).
Upon receipt of the items, warehouse personnel prepare "blind" copies of a receiving report, noting the
quantity of each item received.
Purchasing personnel verify the vendors' invoices by (1) comparing the invoice to a purchase order by
referencing the purchase order number on the vendor invoice, (2) comparing quantities on the vendor
invoice to quantities from the receiving report prepared by warehouse personnel, (3) comparing prices on
the invoice for reasonableness through reference to industry pricing data, and (4) mathematically verifying
the accuracy of the invoice.

These controls have been in place for a number of years, and Radio Hut has experienced relatively little turnover
in its purchasing and related functions. You did not observe any remediation or major changes with respect to
these controls or to Radio Hut's control environment during the past year.

You reviewed the prior audit documentation, which was prepared by another staff accountant who has since left
the firm. Based on your review, you prepared the following notes:
• The control policy tested by the staff accountant is the employee verification of the reasonableness of prices
on the invoices by placing a checkmark or other notation adjacent to the price on the invoice.
• Using an expected population exception rate of 1 percent, a tolerable exception rate of 1 percent, and a risk
of overreliance of 10 percent, the staff accountant selected a sample of 55 invoices.
• Tests of controls revealed three misstatements; based on the sample size of 55 and a risk of overreliance
of 10 percent, the computed upper exception rate was 11.8 percent. Because this exceeded the tolerable
exception rate 1 percent, the other staff accountant reduced reliance on the control policy and conducted
more extensive substantive procedures.

Required:
(1) Comment on the appropriateness of the work done in the prior audit with respect to testing this control policy.
(2) Assume that you have established a risk of overreliance of 5 percent, a tolerable exception rate of 6 percent,
and an expected population exception rate of 1 percent. Using AICPA sample size tables (see the last two
pages), determine the necessary sample size in the current audit. Is this sample size consistent with your
expectations compared to that examined in the prior year?
[Note: Requirements (3)-(5) are unrelated to (1)-(2).]
(3) Refer to the AICPA sample evaluation tables (see the last two pages). Assuming a sample size of 100
items, how many exceptions would be permissible for you to rely on this control policy using a 5 percent
risk of overreliance and a 6 percent tolerable exception rate?
(4) Repeat (3), assuming that you decided to reduce your reliance on internal control and establish a risk of
overreliance of 10 percent.
(5) What does a comparison of your results in (3) and (4) tell you about the effect of the risk of overreliance
on the computed upper exception rate?