會研審計考古題疑問 - 會計

※ 引述《yesodao (many)》之銘言：
: 97成大
: 1.The most important balance-related audit objectives in the audit of cash
: include all but which of the following ?
: (A)Existence (B) Accuracy (C) Completeness (D)Occurrence
: 志X(A) 高X(D)
(D)科目餘額審計目標沒有發生(Occurence).
: 97台大
: 2.Which of the following is not a step in an auditor’s decision to assess
: control risk at below the maximum?
: (A)Evaluate the effectiveness of control with tests of controls.
: (B)Obtain an understanding of the entity’s information system and control
: environment.
: (C)Perform tests of details of transactions to detect material misstatement
: in the financial statements.
: (D)Consider whether controls relate to risks potentially affecting
: significant financial statement assertions.
: 志X(C) 高X(B)
(C) 這題今年校稿時有校出來, 但好像沒改到...
: 98台北
: 3. Precision is a statistical measure of the maximum likely difference
: between the sample estimate and the true nut unknown population total and is
: directly related to:
: (A)Reliability of evidence (B)Relative risk (C)Materiality (D)Cost benefit
: analysis
: 志X(C) 高X(B)
相關風險啊, Precision這東西跟著信賴水準在跑, 反面不就是抽樣風險嗎?
: 98 台北
: 4.An auditor is performing substantive procedure of pricing and extension of
: perpetual inventory balance consisting for a large number of items. Past
: experience indicates numerous pricing and extension errors. Which of the
: following statistical sampling approaches is most appropriate?
: (A)Unstratified mean-per-unit
: (B)Probability-proportional-to-size
: (C)Stop or go
: (D)Ratio or difference estimation
: 志X答(A) 高X答(D)

除非從頭到尾見不到帳面值,
沒事我不會去用MPU法,因為此法通常有傳統變量估計中最大的樣本量.

: 志X和高X不一樣的見解，往往讓人不知道該相信那間出版社，小弟不才無法判斷何者是正
: 確，所以特地麻煩版上高手解答，希望能解決小弟的疑問，真是感激不盡，謝謝!!!

另外提醒我們家的學生, 過年後我會放歷解的勘誤+一些新的詳解上網站,
記得放完假後上網站看看!

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