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["會計師因部分交易無法取得足夠及適切之查核證據而出具無法表示意見之查核報告，其相關說明應置於查核報告中那一段？","查核意見之基礎段","關鍵查核事項段","強調事項段","查核意見段","A"]
["有關查核人員辨認與評估重大不實表達風險是否為顯著風險時所考量之事項，下列敘述何者錯誤？","該項風險的財務資訊衡量涉及高度的主觀判斷性事項","與該項風險有關之控制是否有效執行","該項風險與重大關係人交易有關","該項風險是否涉及非例行性重大交易","B"]
["一般而言，「採購及付款循環」之固有風險很高，下列何項不是最主要的原因？","所購入之資產（特別是存貨）極易被侵占、盜用或誤計等潛在之風險","進貨為企業經常性活動，次數多且量大","常有員工以化整為零之方式規避內部控制制度等缺失","易產生騰挪（kiting）與東挪西補（lapping）之情況","D"]
["下列何者非內部控制組成要素「控制環境」之要素？","劃分營運活動權責與建立報告關係及授權層級","建立企業營運風險評估流程，並選擇因應風險之控制作業","治理單位定期與外部查核人員及內部稽核職能溝通其應監督之事項","企業管理階層重視專業能力並適才適所","B"]
["下列何者非為內部控制的主要目標？","可靠的財務報導","經營權的確保","有效率及有效果之營運","有關法令的遵循","B"]