※ 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
: 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
: 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
: 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
: 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
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