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東吳大學 103 學年度碩士班研究生招生考試試題第 1 頁, 共 5 頁 系考試會計學系碩士班 100 分鐘級時間科本科審計學 100 分目總分一 ( 9 分 ) 請根據我國審計準則公報第 51 及 52 號公報的規定, 回答下列問題 1. 重大性依其性質可分成數類 ; 請根據上述二號公報的規定, 列出重大性的分類 2. 請說明二號公報在應用重大性觀念時的區別 二 ( 16 分 ) 在電腦環境下, 可分成一般控制與應用控制 1. 應用控制可分成哪三類? 2. 請分別說明三類應用控制的主要目的 3. 電子商務 (e-commerce) 環境的主要風險為何? 公司通常可運用哪些控制活動來降低這些風險? 三 (8 分 )Match eight of the terms (1-11) with the definitions provided below (a-h): 1. Haphazard selection 7. Random sample 2. Attributes sampling 8. Representative sample 3. Block sample selection 9. Statistical sampling 4. Judgmental sampling 10. Systematic sample selection 5. Non-probabilistic sample selection 11. Sampling distribution 6. Probabilistic sample selection a. The use of mathematical measurement techniques to calculate formal statistical results and quantify sampling risk. b. A non-probabilistic method of sample selection in which items are chosen without regard to their size, source, or other distinguishing characteristics. c. A sample whose characteristics are the same as those of the population. d. A statistical, probabilistic method of sample evaluation that results in an estimate of the proportion of items in a population containing a characteristic of interest. e. A sample in which every possible combination of elements in the population has an equal chance of constituting the sample. f. A non-probabilistic method of sample selection in which items are selected in measured sequences. g. An auditor selects items such that each population item has a known probability of being included in the sample. h. A frequency distribution of the results of all possible samples of a specified size that could be obtained from a population containing some specific parameters. (a) (b) (c ) (d) (e) (f) (g) (h)

東吳大學 103 學年度碩士班研究生招生考試試題第 2 頁, 共 5 頁 系考試會計學系碩士班級時間科本科審計學目總分四 ( 10 分 ) 在規劃階段, 瞭解客戶的營運模式與產業特性時, 可由哪五個層面切入? 100 分鐘 100 分 五 ( 10 分 ) 為取得足夠及適切的查核證據, 查核人員乃運用哪五類測試? 六 ( 10 分 ) 查核人員於甲公司之審計規劃過程, 獲得下列有關甲公司之資訊 : a. 甲公司之存貨為晶片組, 其體積小 價值高, 且流通性高 b. 因高度競爭導致甲公司之產品毛利下滑 c. 經常發生重大之關係人交易 d. 財務經理近來因個人投資失利, 導致債台高築 e. 管理階層屢次以重大性之判斷為由, 試圖作為不適當會計處理之解釋 f. 管理階層報酬之主要部分, 係依甲公司經營成果是否達到特定目標而定 g. 利用第三地紙上公司為交易之中介 h. 管理階層對股價或獲利趨勢之維持甚為關心 i. 資產之紀錄不全 j. 出納人員近來生活方式發生重大改變, 不但購買豪宅, 且購買名車代步 分類代號 1 2 3 4 5 6 風險因子 財務報導舞弊 財務報導舞 財務報導舞 - 誘因或壓力 弊 - 機會 弊 - 態度或 誘因或壓力 機會 態度或行為 行為合理化 合理化 請根據我國審計準則公報, 將上述 10 項資訊分類為上述表格中 6 項風險因子中之 1 項 注意 : 請務必於答案卷上, 依以下格式答題, 並填寫分類代號 (1-6), 直接於試題上作答將不予計分 (a) (b) (c ) (d) (e) (f) (g) (h) (i) (j)

東吳大學 103 學年度碩士班研究生招生考試試題第 3 頁, 共 5 頁 系考試會計學系碩士班 100 分鐘級時間科本科審計學 100 分目總分七 (27 分 )You have been assigned to audit your client s accounts receivable account which has a year-end balance of $800,000. You have decided to use monetary unit sampling. Your tolerable misstatement for both overstatements and understatements is $20,000, and you expect the account to be overstated $2,000. Your average percent of misstatement assumption is 50% for overstatements and 25% for understatements. Your acceptable risk of incorrect acceptance (ARIA) for accounts receivable is 10%. Required: (1) Assuming no misstatement are found in the sample, determine each of the following: Sample size for upper bound: (A);Sample size for lower bound: (B). If only one sample is taken for both overstatements and understatements, based on the relevant data given in the below, how much sample sizes should be used in testing? (C) Upper error bound: (D) Lower error bond: (E) Your decision is to: (F) (Accept or Reject) (2) Assume the following three errors were discovered in the sample: Customer Number Recorded Amount Audited Amount 3045 $ 5,400 $ 4,500 3119 11,500 12,000 3482 6,000 4,000 Assuming a sample of size was the same as (1), determine each of the following. Initial upper misstatement bound: (G) Adjusted lower misstatement bound (H) Your decision is to: (I) (Accept or Reject) Relevant data Sample size for Attribute Sampling for 10% ARACR EPER TER (%) (%) 4 5 6 7 8 9 10 0.00 57 45 38 32 28 25 22 0.25 96 80 64 55 48 42 38 0.50 96 80 64 55 48 42 38

系級科目 東吳大學 103 學年度碩士班研究生招生考試試題第 4 頁, 共 5 頁 會計學系碩士班 審計學 考試時間本科總分 100 分鐘 100 分 Computed upper exception rate (CUER) for 10% ARACR Sample Actual Number of Exceptions Found Size 0 1 2 3 70 3.3 5.5 7.5 9.3 80 2.8 4.8 6.5 8.3 90 2.6 4.3 5.9 7.3 (A) (B) (C) (D) (E) (F) (G) (H) (I) 八 (10 分 )The following(1 through 18) are the balance-related, transaction-related, and presentation and disclosure related audit objectives. Balance-Related 1. Existence 2. Completeness 3. Accuracy 4. Classification 5. Cutoff 6. Detail tie-in 7. Realizable value 8. Rights and obligations Transaction-Related 9. Occurrence 10. Completeness 11. Accuracy 12. Classification 13. Timing 14. Posting and Summarization Presentation and Disclosure 15. Occurrence and rights 16. Completeness 17. Accuracy and valuation 18. Classification and understandability Required Identify the specific audit objective (1-18) that each of the following specific audit procedures (a. through j.) satisfies in the audit of sales, accounts receivable and cash receipts for fiscal year ended December 31,2014. a. Examine a sample of duplicate sales invoices to determine whether each one has a shipping document attached. b. Add all customer balances in the accounts receivable trial balance and agree the amount to

系級科目 東吳大學 103 學年度碩士班研究生招生考試試題第 5 頁, 共 5 頁 考試會計學系碩士班 100 分鐘時間本科審計學 100 分總分 the general ledger. c. Inquire of the client whether any accounts receivable balances have been pledged as collateral on long-term debt and determine whether all required information is included in the footnote description for long-term debt. d. For a sample of shipping documents selected from shipping records, trace each shipping document to a transaction recorded in the sales journal. e. Discuss with credit department personnel the likelihood of collection of all accounts as of December 31, 2014 with a balance greater than $100,000 and greater than 90 days old as of year end. f. Examine sales invoices for the last five sales transactions recorded in the sales journal in 2014 and examine shipping documents to determine they are recorded in the correct period. g. For a sample of customer accounts receivable balances at December 31, 2014, examine subsequent cash receipts in January 2015 to determine whether the customer paid the balance due. h. Determine whether all risks related to accounts receivable are adequately disclosed. i. Foot the sales journal for the month of July and trace postings to the general ledger. j. Send letters to a sample of accounts receivable customers to verify whether they have an outstanding balance at December 31, 2014. (a) (b) (c) (d) (e) (f) (g) (h) (i) (j)