※ 引述《varians (chenghui)》之銘言：
: ※ 引述《amyass (準備會研中)》之銘言：
: : 1.Which of the following combinations results in a decrease in sample size
: : in a sample for attributes?
: : Risk of Assessing Expected Population
: : Control Risk Too Low Tolerable Rate Deviation Rate
: : (A) Increase Decrease Increase
: : (B) Decrease Increase Decrease
: : (C) Increase Increase Decrease
: : (D) Increase Increase Increase
: : 解答的答案為(C)，請問為什麼不是(B)呢？
: (我們所要求)評估控制風險太低(控制風險實際是10% 而測試結果5%)之風險(可能性) 愈低
: -->表示我們愈需要 較大的樣本 以杜絕此種可能性(因抽樣而來)發生
: 反之亦然 故評估控制風險太低之風險(過度信賴險) 與樣本量成反比
請問一下，題目所提的results in a "decrease" in sample size 不是
評估CR過低風險增加-->樣本量增加-->依題意與樣本量減少成反比-->decrease
可容忍比率增加-->樣本量減少-->依題意與樣本量減少成正比-->increase
預期樣本偏差率增加-->樣本量增加-->依題意與樣本量減少成反比-->decrease ???
我還是有點不大懂....
: : 2.Reports are considered special reports when issued in connection with (A)
: : compliance with aspects of regulatory requirements related to qudited fin
: : -ancial statements. (B)Pro forma financial presentations designed to demo
: : -nstrate the effext of hypothetical transactions. (C)Feasibility studies
: : presented to illustrate an entity's result of operations. (D)Interim finan
: : -cial information reviewed to determine whether material modifications sho
: : -uld be made to conform with generally accepted accounting principles.
: : 解答的答案為(A)，為什麼呢？
: 因為只有A是屬於特殊目的報告 參28號公報 其餘 非也
請問A指的是不是OCBOA(其他綜合會計基礎)的情形??
: : 4.Auditors may use positive and/or negative forms of confirmation requests
: : for accounts receivable. An auditor most likely will use: (A)The positive
: : form when controls related to receivables are satisfactory, and the
: : nagative from when controls related to receivables are unsatisfactory (B)
: : The positive form to confirm all balances regardless of size. (C)A combin
: : -ation of the two forms, with the positive form used for large balances
: : and the negarive form for the small balances. (D)A combination of the two
: : forms, with the positive form used for trade receivables and the negative
: : form for other receivables. (E)None of the above.
: : 解答的答案為(C)，為什麼呀？
: 基於查核成本的考量 積極性函証 (較貴)-->用於金額大 筆數少 的款項
: 消極性函証 (較便宜) -->用於金額小 比數多之款項
so....謝謝！可見我的英文太爛了...我把"positive"想成-->正面
"negative"想成-->負面.....@@
請問38號公報出來後這項答案是否也不大正確呢?
公報上說原則上以積極式函証為主...特殊情況才得"兼採"消極式....
: : 5.Auditors may express an option on: (A)Operation of software. (B)Compliance
: : of an entity's operations with applicable governmental regulations. (C)Pros
: : -pective financial statements. (D)Do both (A) and (B) (E)Do all of the above
: : 解答的答案為(E)，為什麼不是(D)呀？
: 那請問d 為什麼不能作examination專案審查-->其亦是以意見作回應
soga....我記錯了...預測性財務報表"不能"作核閱.....我竟然記成只能核閱...
: : 6.A CPA may compile prospective financial statements that:
: : Omit a summary of Contain Presentation
: : Significant assumptions deficiencies
: : (A) Yes Yes
: : (B) Yes No
: : (C) No Yes
: : (D) No No
: : 解答的答案為(A)，為什麼呢？
: 代編 係著重 預期性財報之計算正確性 而非 假設之合理性
: 故不提供任何保證 其係一會計服務
謝謝....這方面的觀念我的確不大清楚....
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再次感謝大恩人....:)
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