4 （a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wordin

A.UPDATE TABLE

B.MODIFI TABLE

C.CHANGE TABLE

D.ALTER TABLE

A.UPDATE TABLE

B.MODIFI TABLE

C.CHANGE TABLE

D.ALTER TABLE

A.4

B.8

C.16

D.32

A.ISA

B.CETRONIC

C.EIDE(ATA)

D.PCI

4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements is to

establish standards and provide guidance on the auditor’s responsibility to consider laws and regulations in an

audit of financial statements.

Explain the auditor’s responsibilities for reporting non-compliance that comes to the auditor’s attention

during the conduct of an audit. (5 marks)

4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidance

regarding opening balances when the financial statements are audited for the first time or when the financial

statements for the prior period were audited by another auditor.

Required:

Explain the auditor’s reporting responsibilities that are specific to initial engagements. (5 marks)

A.5℃4％-15℃

B.10℃5％-15℃

C.10℃4％-15℃

D.10℃4％-10℃

(a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and Other Means of Testing. (4 marks)

(b) List and explain FOUR assertions from ISA 500 Audit Evidence that relate to the recording of classes of

transactions. (4 marks)

(c) In terms of audit reports, explain the term ‘modified’. (2 marks)

A.微处理器插座(或插槽)

B.ISA总线插槽

C.PCI总线插槽

D.存储器(内存条)插座

从供选择的答案中选出应填入下列叙述中()内的正确答案：

(1)PC总线(A)

(2)输入设备(B)

(3)网络技术(C)

(4)CPU(D)

(5)汉字技术(E)

供选择的答案

A～E：①EISA、PCI、DMA ②键盘、光笔、显示器

③EISA、ISA、PCI ④P5、80386、DRAM

⑤路由器、网桥、PowerPC ⑥触摸屏、摄象机、鼠标器

⑦Internet、TCP/IP、Gateway ⑧CD-ROM、ISA、MPC

⑨国标码、外码、MPC ⑩PowerPC、Pentium、Super SPARC

(11)内码、GB2312-80、字模 (12)X.25、PCI、数据压缩技术