47. 有關非對稱式加密之優點，不包括下列何項？
(A)無金鑰管理問題
(B)加解密速度快
(C)安全性高
(D)具數位簽章功能

48. 無線區域網路是指不使用任何導線或傳輸電纜連接的區域網路，下列何者為其最通用的標準？ (A) IEEE 602.8 (B) IEEE 702.15 (C) IEEE 802.11 (D) IEEE 902.3

49. 下列何者非屬突破訊息繭房(Information Cocoon)的方式？ (A)主動接觸反方 (B)調整互動方式 (C)依賴演算法推薦 (D)提升媒體識讀

50. 目前市面上 AI 種類繁多，下列何者為開源 AI？ (A) DeepSeek (B) Gemini (C) Claude (D) GPT

1. A CPA firm has decided to rely on the audit work performed by another audit firm. Which of the following procedures should the CPA firm perform when taking responsibility for the other firm's audit work? (A) Reference the reliance on the other firm's work in then opinion section of the audit report. (B) Reference the reliance on the other firm's work in a footnote disclosure to the financial statement. (C) Review the other firm's documentation of identified risks of material misstatement. (D) Obtain and attach a copy of the other firm's representation latter and audit report to the opinion that the CPA firm issues.

2. When an auditor tests the internal controls of a computerized accounting system, which of the following is true of the test data approach? (A) Test data programs need not be tailor-made by the auditor for each client's computer application. (B) Test data are proceeded with the client's computer and the results are compared with the auditor's prediction. (C) Test data programs usually consist of all possible valid condition regarding compliance with internal control. (D) Test data are coded to a dummy subsidiary so they can be extracted from the system under actual operating condition.

3. Which of the following auditing procedures most likely would assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity's ability to continue as a going concern? (A) Inspecting title documents to verify whether any assets are pledged as collateral. (B) Confirming with third parties the details of arrangements to maintain financial support. (C) Reconciling the cash balance per books with the cut-off bank statement and the bank confirmation. (D) Comparing the entity's depreciation and asset capitalization policies to other entities in the industry.

4. A registered public accounting firm is conducting an audit of an issuer. Which of the following services may the auditor provide to the client while maintaining independence? (A) Drafting documents that form the basis of financial statements filed with the SEC. (B) Originating source data underlying the balance sheet. (C) Maintaining accounting records. (D) Preparing an organizational chart of the accounting department.

5. Which of the following items most likely would be included in the engagement letter prepared by an auditor? (A) Drafts of account confirmations sent to financial institutions. (B) Meeting dates, attendance, and topics at board of directors' meetings. (C) Lists of current and previous lawyers retained by the entity. (D) Services to be provided in addition to the audit.

6. A treasury department overstated its company's cash position by neglecting to account for a $200,000 wire transfer. Which of the following internal controls could have detected the error? (A) Performing monthly reconciliations of all bank accounts. (B) Requiring that all outgoing wire transfers be approved by management. (C) Requiring internal auditors to perform analytical procedures on cash balances. (D) Including the daily bank-activity statements as backup to the monthly entries in the cash-receipts journal.

7. With regard to the performance of audit sampling during the audit, which of the following statements is correct? (A) Professional judgment is not a valid justification in deciding whether to use a statistical or nonstatistical sampling approach. (B) The level of sampling risk that the auditor is willing to accept affects the sample size. (C) Sample size is a valid criterion in deciding between a statistical or nonstatistical sampling approach. (D) The sampling unit must be stated in monetary terms.

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