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？
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？
3.The efficiency gained from stratification of a population is based on the
fact that: (A)sample size and standard deviation are directly related.(B)
A change in the variability of a population affects sample size by the
square root of the relative change. (C)The subpopulations can be examined
by different audit personnel. (D)It is inherently easier to test several
sets of fewer items. (E)More errors are normally found in the largest and
the smallest items of a population.
解答的答案為(B)，為什麼呢？
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？
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？
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？
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