perfect week1

Question 1

Rick is using regression analysis with hours worked and revenue to estimate supplies expense. What type of analytic is this?

Options:

A. Prescriptive

B. Descriptive

C. Predictive

D. Diagnostic

Answer 1

【C】

A. Prescriptive Analytic (規定性分析)

規定性分析是指根據先進的分析方法和工具，建議或推薦應採取的行動，以達到所需的目標。

B. Descriptive Analytic (描述性分析)
描述性分析是指分析過去的數據，以描述發生了什麼。
例子：
銷售報告中，描述性分析可以展示不同產品在不同時間段的銷售額，以了解過去的銷售趨勢。

C. Predictive Analytic (預測性分析)
預測性分析是指使用歷史數據來預測未來的結果或趨勢。

D. Diagnostic Analytic (診斷性分析)
診斷性分析是指分析數據以解釋為什麼某些事情發生。
例子：
生產管理中，診斷性分析可以用來找出產品質量問題的根本原因，例如識別生產過程中哪個環節出了問題。

Question 2

The sample size of a test of controls varies inversely with:
1.expected population deviation rate
2.tolerable rate.

Answer 2

1. 成正比
2. 成反比

答案選2

Question 3

Which of the following is not an audit procedure for litigation, claims, and assessments?
A. Obtain from management a description and evaluation of existing litigation, claims, and assessments.

B. Inquire and discuss with management the controls for identifying, evaluating, and accounting for litigation, claims, and assessments.

C. Obtain assurance from management that all unasserted claims probable of assertion and requiring disclosure have been disclosed.

D. Confirm directly with the client’s lawyer that all claims are recorded in the financial statements.

Answer 3

正确答案：D. 直接与客户的律师确认所有索赔都记录在财务报表中

审计员不直接与客户的律师确认所有索赔都已记录在财务报表中。这项责任由管理层承担。法律函件用于从外部获得管理层所提供信息的佐证。

C.从管理部门获得保证，所有可能提出并需要披露的未提出的索赔都已披露：这是一项标准审计程序。
最終責任在於管理層而非律師。審計師不能僅僅依賴律師的回覆，還需要從管理層獲得確認，以確保所有必要的披露都已包括在內。

Question 4

At the peak of a business cycle, which of the following conditions is most true?

A.The overall price level is likely to be falling.

B.Capacity constraints and labor shortages are likely to put upward pressure on the overall price level.

C.There is likely to be an excess supply of labor and business inventories are likely to be high.

D.Output (GDP) tends to be below the potential level of output.

Answer 4

【B】
經濟環境的階段可以簡單地描述如下：

1. 繁榮期：經濟好轉，生產增加，就業率高，物價上漲。
2. 衰退期：經濟放緩，生產減少，就業率下降，物價下降或增速放緩。
3. 蕭條期：嚴重衰退，失業率高，生產急劇下降，物價可能急速上漲。
4. 復甦期：經濟開始復蘇，生產增加，就業率回升，物價穩定或通脹放緩。

Question 5

PCAOB has established risk assessment standards for issuer audits. Which of the following is not a financial statement assertion as recognized by PCAOB standards?

A.Cutoff.
B.Disclosure.
C.Occurrence.
D.Presentation.

Answer 5

选择 “A “是正确的。截止不是 PCAOB 准则认可的财务报表断言。
PCAOB 准则包括 “存在或发生”、”完整性”、”估值或分配”、”权利和义务 “以及 “列报和披露 “等断言。 Existence or Occurrence, Completeness, Valuation or Allocation, Rights and Obligations, and Presentation and Disclosure

存在或发生 “和 “完整性 “断言将涵盖截止测试。

Question 6

Which issue is most likely a significant internal control deficiency to be communicated to management and governance?

A. Management plans to reduce ownership equity.

B. Evidence of lack of objectivity in accounting decisions.

C. Recurring operating losses indicating going concern problems.

D. Failure to renegotiate unfavorable long-term purchase commitments.

Answer 6

Explanation:

Correct Answer: B

Lack of objectivity in accounting decisions is a significant deficiency because it can lead to biased financial statements, which is crucial for governance attention.
Incorrect Answers:

A: Management reducing ownership equity is not an internal control deficiency.
C: Going concern problems are not an internal control deficiency.
D: Failure to renegotiate purchase commitments is not an internal control deficiency.

Question 7

The primary evidence regarding year-end cash balances in the financial statements is documented in the:

A.Standard bank confirmations.
B.Bank reconciliations.
C.Bank deposit lead schedule.
D.Interbank transfer schedule.

Answer 7

尽管选择A（标准银行确认）提供了独立的银行余额信息，但选择B（银行对账单）才是包含了所有必要调整的文件，能够提供更全面和准确的年终现金余额的证据。这就是为什么选择B是正确的答案。

Question 8

An auditor tests credit approval in sales transactions. This primarily supports which financial statement assertion(s)?

Options:
A. Rights and Obligations - No, Allocation and Valuation - No
B. Rights and Obligations - Yes, Allocation and Valuation - No
C. Rights and Obligations - No, Allocation and Valuation - Yes
D. Rights and Obligations - Yes, Allocation and Valuation - Yes

Answer 8

C. Rights and Obligations - No, Allocation and Valuation - Yes

Explanation:
By ensuring credit approval before shipping goods, the auditor tests the assertion that accounts receivable are collectible (allocation and valuation). This does not support rights and obligations.

Question 9

When is a control deficiency considered a material weakness?

Options:
A. Likelihood - Reasonable, Magnitude - More than inconsequential
B. Likelihood - Reasonable, Magnitude - Material
C. Likelihood - Probable, Magnitude - Material
D. Likelihood - Probable, Magnitude - More than inconsequential

Answer 9

Correct Answer:
B. Likelihood - Reasonable, Magnitude - Material

Explanation:
A material weakness is a deficiency, or combination of deficiencies, where there is a reasonable possibility that a material misstatement of the financial statements will not be prevented or detected/corrected.
舉例：
假設有一家公司，該公司沒有一個有效的內部控制系統來審查和核對所有大額交易。這意味著如果某個員工故意或無意地記錄了一筆虛假的大額交易，這筆錯報可能不會被及時發現和糾正。

具體情況：
可能性 - 合理（Reasonable）：

這意味著錯報有合理的可能性會發生。即使錯報不是肯定會發生，但由於缺乏有效的控制措施，錯報發生的風險是存在的。例如，由於缺乏對大額交易的審查，發生錯報的可能性是合理的。
規模 - 重大（Material）：

這意味著如果錯報發生，其影響會是重大的，可能會影響財務報表的使用者做出錯誤的決策。例如，如果虛假的大額交易沒有被發現，它可能會嚴重影響公司的財務狀況，導致財務報表不準確。

Question 10

Question:
An accountant compiling a financial projection most likely informs the client that:

A. The engagement does not evaluate the support for the assumptions.

B. The projection omits hypothetical assumptions and presents the most likely financial position.

C. The projection cannot be included with audited financial statements.

D. The accountant’s responsibility to update the projection is limited to one year.

Answer 10

Correct Answer:
A. The engagement does not evaluate the support for the assumptions.

Explanation:

A 是正确的，因为汇编业务不包括对假设的评估。
B 不正确，因为预测包括假设。
C 不正确，因为只要包含汇编报告，预测就可以与已审计财务报表一起包含。
D 不正确，因为更新预测是管理层的责任，而不是会计师的责任。

Question 11

Question:
The auditor provides an opinion on:

A. The entity’s financial statements and internal control effectiveness.

B. The audit committee’s oversight.

C. The audit committee’s effectiveness.

D. The board’s oversight.

Answer 11

【A】
Explanation:

A is correct because the auditor provides an opinion on the financial statements and internal control effectiveness.
B is incorrect because the auditor is not required to provide an opinion on the audit committee’s oversight.
C is incorrect because the auditor does not provide an opinion on the audit committee’s effectiveness, though they report to the board if oversight is ineffective.
D is incorrect because the auditor does not provide an opinion on the board’s oversight.

Question 12

Question:
For agreed-upon procedures engagements, quality control policies should ensure:

A. The report’s use is unrestricted.

B. The firm is responsible for the sufficiency of procedures.

C. The practitioner is independent from the client and other parties.

D. The practitioner sets the criteria for findings.

Answer 12

解释：

A 不正确，因为报告的使用可能会也可能不会受到限制。
B 不正确，因为聘用方对程序的充分性负责。
C 正确，因为独立于客户和其他特定方是必要条件。
D 不正确，因为结论的标准由执业者和参与方共同确定。

Question 13

What is the most efficient way for an auditor to obtain information about the trust department’s internal controls to determine if a reduction in the assessed level of control risk is appropriate?

A. Rely on a SOC 1® Type 2 report from the trust department’s auditor.

B. Perform tests of controls on a sample of the client’s transactions with the trust department.

C. Ask the trust department’s management to complete a questionnaire about internal controls and provide flowcharts.

D. Rely on a SOC 1® Type 1 report from the trust department’s auditor.

Answer 13

A 是正确的，因为 SOC 1® 类型 2 报告为信托部门内部控制的设计、实施和运行效果提供了保证，因此是最有效的方法。
B 不正确，因为与 SOC 1® 类型 2 报告相比，它的效率较低。
C 不正确，因为信託部門管理層提供的信息缺乏獨立性，不能充分證明內部控制的設計和運行效果是否有效。它的效率也低于 SOC 1® 类型 2 报告。
D 不正确，因为 SOC 1® 类型 1 报告不能保证控制的运行有效性，因此不能用于降低控制风险评估。

Question 14

When engaged to audit a nonissuer’s internal control, an auditor should:
B. Keep informed of events subsequent to the date of the report that might have affected the accountant’s opinion.
D. Obtain management’s written assessment regarding whether the company has maintained effective internal control.

Answer 14

【D】
選項B：保持對報告日期後可能影響會計師意見的事件的了解
責任範圍：選項B提到會計師需要對報告日期之後的事件保持關注，但實際上，會計師在內部控制審計中並沒有責任評估隨後事件的影響。
內部控制報告：內部控制報告通常明確指出，將內部控制評估投射到未來期間是不適當的，因為未來的事件和狀況可能會影響控制的有效性。
錯誤：因此，選項B是錯誤的，因為它不符合會計師在內部控制審計中的職責和範圍。

選項D：獲取管理層對公司是否維持了有效內部控制的書面評估
審計程序：選項D強調會計師應該獲取管理層對內部控制有效性的書面評估。這是審計內部控制的一個關鍵步驟。
證據要求：管理層的書面評估為會計師提供了評估內部控制有效性的基礎，並有助於會計師形成意見。
正確：選項D是正確的，因為它符合審計內部控制的標準做法。

Question 15

When a user auditor uses a SOC 1® Type 2 report to reduce control risk, which of the following is NOT required?

A. The service auditor is competent and independent.

B. The tests of controls are relevant to the user entity’s financial statements.

C. Relevant complementary controls have been evaluated.

D. Reperformance of the tests of controls by the user auditor.

Answer 15

Explanation:

A is incorrect because the user auditor must ensure the service auditor is competent and independent.
B is incorrect because the user auditor must ensure the tests of controls are relevant to the financial statements.
C is incorrect because the user auditor must ensure that relevant complementary controls have been evaluated.
D is correct because the user auditor can rely on the SOC 1® Type 2 report without reperformance of the tests.

Question 16

Which of the following activities is an accountant not responsible for in review engagements performed in accordance with Statements on Standards for Accounting and Review Services?
A.Remaining independent.
B.Performing basic analytical procedures.
C.Providing a form of limited assurance.
D.Developing an understanding of internal control.

Answer 16

[D]

Question 17

accountant determined that modification of the compilation report is not adequate to communicate the misstatements.
Under these circumstances, the accountant should:
1.withdraw
2.disclaim

Answer 17

[１]

compilation provide no opinion

Question 18

Each page of a nonissuer’s financial statements reviewed by an accountant should include the following reference:
A. Reviewed, No Material Modifications Required.
B. See Accompanying Accountant’s Footnotes.
C. See Independent Accountant’s Review Report.
D. Reviewed, No Accountant’s Assurance Expressed.

Answer 18

[C]

Question 19

An auditor generally tests the segregation of duties related to inventory by:

A.Test counts and cutoff procedures.
B.Personal inquiry and observation.
C. Analytical procedures and invoice recomputation.
D. Document inspection and reconciliation.

Answer 19

【B】
測試內部控制：職責分離（Segregation of duties）是一種內部控制措施，用於確保不同的人員負責不同的業務流程，以防止欺詐或錯誤。這類控制通常不會留下書面記錄。
直接觀察和詢問：審計師通過詢問相關人員和直接觀察業務流程來測試這些控制。例如，審計師可以觀察倉庫管理人員和會計人員是否是不同的人，從而確認職責分離的實施情況。

Question 20

Which of the following procedures would provide the most reliable audit evidence?
A. Inspection of bank statements obtained directly from the client’s financial institution.
C. Inquiries of the client’s internal audit staff held in private.

Answer 20

[A]
A. 检查直接从客户金融机构获得的银行对账单。
C. 检查应付款凭单部门存档的预先编号的客户定购单。

Question 21

What is the auditor’s primary purpose in performing a retrospective review of management’s significant accounting estimates reflected in the prior year financial statements of a nonissuer?

C.To indicate whether a significant deficiency existed
D.To indicate whether a bias by management existed

Answer 21

【D】？
回顧審查涉及檢查前一年的會計估計以及它們如何反映在財務報表中，這可能揭示管理層的估計是否適當。如果發現估計不合適，這可能表明管理層在進行這些估計時存在偏見。這對審計師來說非常重要，因為這種偏見可能會影響財務報表的公允性和準確性。

Question 22

Which of the following steps should be performed first in applying analytical procedures?

A. Determine whether the difference between the expectation and the recorded amount is reasonable.
B. Investigate and evaluate significant differences from the expectation.
C. Develop an expectation of a balance or ratio by using relationships that are expected to exist.
D. Compare the client’s recorded balance or ratio with the expectation.

Answer 22

【C】
在應用分析程序時，步驟的順序和過程如下：

發展預期（Develop an expectation）：
將客戶記錄的餘額或比率與預期進行比較（Compare the client’s recorded balance or ratio with the expectation）：

調查並評估顯著差異（Investigate and evaluate significant differences from the expectation）：

確定預期與記錄數額之間的差異是否合理（Determine whether the difference between the expectation and the recorded amount is reasonable）：

Question 23

In assessing control risk, an auditor ordinarily selects from a variety of techniques, including:

A.Verification.
B.Confirmation.
C.Analytical procedures.
D.Reperformance.

Answer 23

Choice “D” is correct. Reperformance of a control by the auditor is used to evaluate the effectiveness of the operation of that control.
Choices “B”, “A”, and “C” are incorrect. Confirmation, verification, and analytical procedures are substantive procedures.

Question 24

The standard that an auditor should be independent of mind and appearance in providing audits is included in the Generally Accepted Government Auditing Standard ethics principle of:

A.	 Objectivity.

B.	 Integrity.

Answer 24

【A】
總結區分
客觀性 (Objectivity)：專注於審計師在進行審計時的獨立性和公正性，避免任何可能影響判斷的利益衝突。
例如：審計師拒絕接受被審計公司的禮物，以保持外觀上的獨立性。
誠信 (Integrity)：強調道德上的誠實和保持事實基礎的客觀態度，不受外部壓力或個人偏見影響。
例如：即使揭露錯誤或欺詐行為會對被審計公司造成負面影響，審計師也應如實報告他的發現。

Question 25

When selecting a population of disclosures to review, the SEC will likely place the lowest priority on an issuer that has:
A. Recently reissued its financial statements.
B. Common stock that is considered small cap.
C. A relatively volatile stock price.
D. A large impact on the banking sector of the economy.

Answer 25

【B】
這道題目是關於美國證券交易委員會（SEC）在選擇要審查的披露文件時，會將哪些因素作為優先考量。題目要求選出 SEC 最不可能優先考慮的因素。以下是對各個選項的分析：

A. Recently reissued its financial statements.
- 分析：重新發布財務報表通常是個警告信號，可能表明之前的報表存在錯誤或其他問題。這會引起 SEC 的注意，因為這樣的公司可能存在潛在風險，需要進一步審查。

B. Common stock that is considered small cap.
- 分析：小市值股票（Small Cap）指的是市值較小的公司。這些公司通常風險較低，因為它們的影響力相對較小。與大市值公司相比，SEC 可能會對這些公司給予較低的審查優先級。這是因為小市值股票的影響範圍和潛在風險相對較小。

C. A relatively volatile stock price.
- 分析：股價波動性大的公司通常被認為風險較高。SEC 更有可能選擇這些公司進行審查，因為股價的劇烈波動可能暗示著潛在的內部問題或市場操縱等風險。

D. A large impact on the banking sector of the economy.
- 分析：對銀行業等重要經濟部門有重大影響的公司，通常會引起 SEC 的關注。這些公司的問題可能會對整個經濟產生連鎖反應，因此 SEC 會優先審查這些公司，以確保它們的披露信息是準確和完整的

正確答案：B

Question 26

Question: Hart, CPA, is reviewing Kell Co.’s Year 2 financial statements and previously issued a qualified opinion for Year 1 due to a scope limitation. A separate paragraph should indicate the:

A.Restriction on report distribution.
B.Reasons for the prior qualified opinion.
C.Reason for changing from an audit to a review.
D.Consistency of accounting principles between Year 1 and Year 2.

Answer 26

【B】
Explanation:

Choice “B” is correct: The separate paragraph should outline the substantive reasons for the prior year’s qualified opinion due to the scope limitation in the audit report.
Choice “A” is incorrect: A review report is not generally restricted in its use.
Choice “C” is incorrect: Explaining the change from an audit to a review is not required.
Choice “D” is incorrect: Consistency of accounting principles is only mentioned if there is a lack of consistency.

Question 27

Question: An accountant compiled the financial statements of a nonissuer and has an ownership interest in the entity. Which statement is correct?

A.Include “I am not independent with respect to the entity” in the report.
B.Refuse the compilation engagement.
C.No report needed for a nonissuer compilation.
D.Include “I am an owner of the entity” in the report.

Answer 27

【A】
Explanation:

Choice “A” is correct: An ownership interest makes the accountant not independent, and this should be disclosed in the compilation report.
Choice “B” is incorrect: The accountant can still perform the engagement but must disclose the lack of independence.
Choice “C” is incorrect: A report must be issued for a nonissuer compilation.
Choice “D” is incorrect: Stating ownership in the report is not the appropriate language; the lack of independence should be disclosed.

Question 28

What should a nonissuer auditor do when reporting on required supplementary information with the financial statements?

A. Include a separate section for the supplementary information.

B. Make no reference to the supplementary information.

C. Mention the supplementary information in the opinion paragraph.

D. Use an emphasis-of-matter paragraph for the supplementary information.

Answer 28

Choice “A” is correct. The report should have a separate section titled “Required Supplementary Information.”

Choice “B” is incorrect. The report must reference the supplementary information in a separate section.

Choice “C” is incorrect. The opinion paragraph should not include this reference; it belongs in a separate section.

Choice “D” is incorrect. The reference should be in a separate section, not an emphasis-of-matter paragraph.

Question 29

Which of the following decisions would a CPA likely make during the planning stage of the audit?
I.Whether to perform tests at an interim date or wait until the start of the audit.
II.Whether to rely on the work of internal auditors.
A. Both I and II.
B. II only.
C. I only.
D. Neither I nor II.

Answer 29

A

1. 审计策略和效率：
   
   • 决定依靠内部审计师会影响外部审计程序的范围和性质。如果使用内部审计师的工作，注册会计师就有可能减少实质性测试的程度，或在某些控制方面依赖他们的工作，从而提高审计效率。
2. 了解实体及其环境：
   
   • 在审计初期，注册会计师需要了解实体及其内部控制环境。这种了解包括评估内部审计师的能力和客观性。计划依靠他们的工作与这一初步评估相一致，并有助于形成审计方法。
3. 风险评估：
   
   • ## 依赖内部审计师会影响风险评估过程。如果内部审计师被认为是可靠的，那么他们的工作有助于审计师了解重大错报的风险，无论是在财务报表层面还是断言层面。

Question 30

The COSO Cube is used to illustrate the relationship between:
A. Risk management strategies, internal control components, and the elements of the Audit Framework.
B. The five components of internal control, the three categories of objectives, and the 17 principles.
C. Internal controls, enterprise risk management, and Sarbanes-Oxley requirements.
D. Categories of objectives, internal control components, and entity organizational levels.

Answer 30

【D】
【目標類別（Objectives）】：
運營目標（Operations Objectives）
報告目標（Reporting Objectives）
合規目標（Compliance Objectives）

【內部控制組件（Components of Internal Control）】：
控制環境（Control Environment）
風險評估（Risk Assessment）
控制活動（Control Activities）
信息與溝通（Information and Communication）
監控活動（Monitoring Activities）

【組織層次（Organizational Levels）】：
整體層次（Entity Level）
部門層次（Division Level）
業務層次（Operating Unit Level）
子公司層次（Function Level）

Question 31

Under which of the following circumstances should an auditor consider confirming the terms of a large complex sale?

A. When the assessed level of detection risk over the sale is high.
D. When the combined assessed level of inherent and control risk over the sale is high.

Answer 31

Explanation
Choice “D” is correct. ss likely to confirm the terms of a large complex sale.
當檢查風險高時，這通常是因為固有風險和控制風險低，因此，審計程序能夠承受更高的檢查風險而不會對審計的有效性產生重大影響。

固有風險（Inherent Risk）：交易或賬戶本身固有的錯誤可能性。
控制風險（Control Risk）：內部控制未能防止或檢測錯誤的可能性。
檢查風險（Detection Risk）：審計程序未能檢測錯誤的可能性。
這三種風險共同構成了重大錯報風險（Risk of Material Misstatement，RMM）。

【反向關係】
當固有風險和控制風險高時，重大錯報風險高，審計師需要降低檢查風險（即加強審計程序）。
當固有風險和控制風險低時，重大錯報風險低，檢查風險可以相對較高（即審計程序可以適度減少）。

Question 32

Financial statement assertions include:

Answer 32

Completeness
Existence (Occurrence)
Rights and Obligations
Valuation, allocation, and accuracy
Presentation and Classification

【估值】要【存在】【完整性】，
【溝通表達】【歸屬】是【權力和義務】

注意：occurrence發生不再其中

Question 33

Confirmation is most likely to be a relevant form of evidence with regard to assertions about accounts receivable when the auditor has concerns about the receivables:
A. Existence.
B. Completeness.
C. Classification.
D. Valuation.

Answer 33

【A】
B–>完整性（Completeness）：
審計程序：檢查期末銷售發票和運單，確保所有應收賬款都記錄在財務報表中。
Audit Procedure: Check year-end sales invoices and shipping documents to ensure all receivables are recorded in the financial statements.

C–>分類（Classification）：
審計程序：檢查應收賬款明細，確認分類是否正確。
Audit Procedure: Review the details of accounts receivable to confirm correct classification.
估值（Valuation）：

D–>審計程序：評估壞賬準備金，檢查客戶信用報告。
Audit Procedure: Assess the allowance for doubtful accounts and check customer credit reports.

Question 34

以下哪项审计程序最有可能帮助审计员识别可能表明对企业持续经营能力存在重大疑虑的条件和事件？

B.Reading the minutes of meetings of the stockholders and the board of directors.
D.Inspecting title documents to verify whether any assets are pledged as collateral.

Answer 34

【B】
選項 B（閱讀股東和董事會會議紀錄）被認為是最有可能協助審計師辨識可能顯示企業持續經營能力存在重大疑慮的條件和事件的程序。這是因為會議紀錄通常包含有關企業財務狀況、未來計劃、重大決策、潛在問題及解決方案的討論，這些信息對於評估企業的持續經營能力非常重要。

選項 D（檢查所有權文件以驗證是否有資產作為抵押）雖然提供了有關資產抵押的信息，但這些信息主要涉及資產的展示和披露，並不能直接顯示企業是否存在持續經營問題。這些信息對評估資產的安全性和債務的擔保有用，但不一定直接反映企業的整體財務健康狀況和經營前景。

Question 36

Which of the following items should not be included in the communication of the planned scope and timing of a financial statement audit for an issuer?
A. Potential use of internal audit staff.
B. Factors affecting materiality.
C. Probable high-risk audit procedures.
D. Planned approach toward internal control.

Answer 36

【C】
避免詳細溝通高風險審計程序的範例（選項 C）：
範例：假設審計師認為公司某些海外分支機構的交易存在較高的舞弊風險。審計師計劃針對這些分支機構進行特別的實地審計和突擊檢查。
溝通內容：審計師可以告知治理層，他們會針對高風險領域加強審計程序，但不會具體說明將在哪些分支機構進行突擊檢查。
原因：如果審計師提前詳細說明了具體的高風險審計程序，例如將在哪些分支機構進行突擊檢查，那麼相關人員可能會提前準備或掩蓋潛在的問題，從而降低審計程序的有效性。

Question 37

which is not require, as part of this auditor’s report under GAS:
A.Indications or instances of illegal acts that could result in criminal prosecution discovered during the audit.
B.A concurrent opinion on the financial statements taken as a whole.
C.The pertinent views of the entity’s responsible officials concerning the auditor’s findings.
D.A statement of the audit objectives and a description of the audit scope.

Answer 37

【B】
並行意見（concurrent opinion）指的是審計師同時對財務報表的整體以及特定審計報告（如績效審計報告）發表意見。在政府審計標準（Government Auditing Standards）下，這並不是必須的部分。

績效審計（Performance Audit）和財務審計（Financial Audit）有不同的目的。績效審計旨在評估政府實體的運營效率、效果和經濟性，而財務審計則是評估財務報表的準確性和完整性。這兩者的焦點不同，所需的程序和方法也不同。

Question 38

A CPA must follow SSAE when engaged to:

A. Issue a comfort letter to a securities broker or dealer.

B. Compile financial statements based on a non-GAAP framework.

C. Assure investment performance statistics of an investment company.

D. Communicate with the audit committee about management’s consultation with another CPA.

Answer 38

【C】
A–SAS 規範了審計師在發行保函時的責任，這些保函通常提供給投資者，確認公司財務報表的某些陳述和數據。
B–SSARS 規範了 CPA 在編制財務報表時的要求，包括編制、審閱和應用財務報表框架的程序和指南。
D–SAS 和 PCAOB 規範了審計師在與審計委員會溝通時的責任，確保非上市公司和上市公司審計中的透明和適當的溝通。