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戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1. [單選題]Which of the following statements relating to internal and external auditors is correct?

A. Internal auditors are required to be members of a professional body

B. Internal auditors’ scope of work should be determined by those charged with governance

C. External auditors report to those charged with governance

D. Internal auditors can never be independent of the company

2. [單選題]C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

A. (i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

B. (ii) The maximum price which should be paid for an additional kg of material B is $2

C. (iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

D. (iv) The maximum price which should be paid for an additional kg of material B is $2·80

E. Which of the above statements is/are correct?

F. (ii) only

G. (ii) and (iii)

H. (i) only

I. (i) and (iv)

3. [單選題]10 What would the company’s profit become after the correction of the above errors?

A. $634,760

B. $624,760

C. $624,440

D. $625,240

1、正確答案 ：B

解析：

A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

2、正確答案 ：I

解析：

Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

3、正確答案 ：D

解析：630,000 – 4,320 – 440

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