選擇題60分(20題)，簡答題40分(6題中選5題回答) Exam (#21) AA1000 ACSAP Course中文名英文名 (會呈現在證照上) (ex. CHU, YUAN-CHUNG)郵箱 (Email Address) (AA1000會寄送證照至此郵箱)手機號嗎 (此份考卷有疑問時的聯繫方式)1. What is the primary goal of the AA1000 Assurance Standard v3? AA1000 保證標準 v3 的主要目標是什麼？ a) To provide financial auditing services 提供財務審計服務 b) To ensure the credibility of sustainability reports and accountability practices 確保永續發展報告和問責實踐的可信度 c) To develop environmental impact strategies 制定環境影響策略 d) To improve marketing efficiency 提升行銷效率2. Which of the following is a core principle of AA1000AS v3? AA1000AS v3 的核心原則是什麼？ a) Inclusivity 包容性 b) Profitability 獲利能力 c) Transparency 透明度 d) Standardization 標準化3. What does the principle of materiality in AA1000AS v3 address? AA1000AS v3 中的重大性原則解決了什麼問題？ a) Financial priorities of the organization 組織的財務優先事項 b) Identification of the most significant issues to stakeholders and the organization 確定對利害關係人和組織最重要的議題 c) Compliance with legal reporting standards 遵守法律報告標準 d) Issues related to operational efficiency 與營運效率相關的問題4. Responsiveness in AA1000AS v3 refers to: AA1000AS v3 中的回應性是指： a) Quick communication with stakeholders 與利害關係人的快速溝通 b) The organization’s ability to address stakeholder concerns and demonstrate accountability 組織解決利害關係人關切並展現責任的能力 c) Offering immediate financial reports to stakeholders 向利害關係人提供即時財務報告 d) Limiting engagement to essential stakeholders 限制主要利害關係人的參與5. Which of the following best describes inclusivity in AA1000AS v3? 下列哪一項最能描述 AA1000AS v3 的包容性？ a) Engaging stakeholders only during crises 僅在危機期間讓利害關係人參與 b) Focusing solely on internal stakeholders 僅關注內部利害關係人 c) Including relevant stakeholders in decision-making processes 讓相關利害關係人參與決策過程 d) Prioritizing stakeholders based on financial contributions 根據財務貢獻對利害關係人進行優先排序6. What does Type 1 assurance under AA1000AS v3 evaluate? AA1000AS v3 下的類型 1 保證評估什麼？ a) Adherence to principles of inclusivity, materiality, and responsiveness 遵守包容性、重大性和回應性原則 b) Verification of financial statements 財務報表的驗證 c) Environmental compliance 環境合規性 d) Organizational marketing strategies 組織行銷策略7. What additional element does Type 2 assurance cover compared to Type 1 assurance? 與類型 1 保固相比，類型 2 保證涵蓋哪些附加要素？ a) Employee satisfaction 員工滿意度 b) The reliability of reported sustainability performance data 報告的永續發展績效數據的可靠性 c) Corporate governance practices 公司治理實踐 d) Financial profitability 財務獲利能力8. When should an organization choose Type 2 assurance over Type 1 assurance? 組織何時應選擇類型 2 保證而非類型 1 保證？ a) When evaluating only internal operations 僅評估內部營運時 b) When both principles adherence and performance data reliability are critical 當原則遵守和性能數據可靠性都至關重要時 c) When financial performance is the primary focus 當財務績效成為主要關注點時 d) When legal compliance is not required 當不需要遵守法律時9. Which stakeholders should be engaged according to the inclusivity principle in AA1000AS v3? 根據 AA1000AS v3 中的包容性原則，哪些利害關係人應該參與？ a) All stakeholders, regardless of their relevance 所有利害關係人，無論其相關性為何 b) Internal teams only 僅限內部團隊 c) Financial investors exclusively 僅限金融投資者 d) Stakeholders most affected by or capable of influencing the organization 受組織影響最大或有能力影響組織的利害關係人10. Materiality in AA1000AS v3 ensures that: AA1000AS v3 中的重大性確保： a) All issues are addressed equally 所有問題均同等解決 b) Only financial issues are prioritized 僅優先考慮財務問題 c) The most significant issues for stakeholders and the organization are addressed 解決了利害關係人和組織最重要的問題 d) Stakeholder concerns are acknowledged but not acted upon 利害關係人的擔憂被承認但沒有採取行動11. The principle of responsiveness emphasizes: 回應性原則強調： a) Delaying action on stakeholder concerns until verified by third parties 在第三方保證之前推遲對利害關係人關注的問題採取行動 b) Ignoring non-material stakeholder concerns 忽視非實質利害關係人的擔憂 c) Timely and transparent actions in response to stakeholder input 及時、透明地回應利害關係人的意見 d) Prioritizing organizational benefits over stakeholder interests 將組織利益置於利害關係人利益之上12. Which step is critical in the assurance process under AA1000AS v3? AA1000AS v3 下的保證流程中哪一步至關重要？ a) Financial statement analysis 財務報表分析 b) Stakeholder engagement and materiality assessment 利害關係人議合和重大性評估 c) Marketing strategy development 行銷策略制定 d) Employee performance reviews 員工績效評估13. What is the role of an assurance provider in AA1000AS v3? AA1000AS v3 中保證提供者的作用是什麼？ a) To manage the organization’s internal operations 管理組織的內部運作 b) To develop stakeholder engagement strategies 制定利害關係人議合策略 c) To evaluate adherence to AA1000 principles and verify performance data reliability 評估對 AA1000 原則的遵守情況並驗證績效資料的可靠性 d) To ensure compliance with all government regulations 確保遵守所有政府法規14. What is the main outcome of conducting assurance using AA1000AS v3? 使用 AA1000AS v3 進行保證的主要成果是什麼？ a) Improved stakeholder trust and enhanced credibility of sustainability reports 提高利害關係人的信任並提高永續發展報告的可信度 b) Reduced operational costs 降低營運成本 c) Increased financial profitability提高財務獲利能力 d) Enhanced marketing outreach 加強行銷推廣15. What does AA1000AS v3 ensure in the sustainability reporting process? AA1000AS v3 在永續發展報告流程中確保什麼？ a) Exclusively environmental compliance 完全符合環保要求 b) Limiting engagement to major financial stakeholders 限制主要財務利害關係人的參與 c) A systematic and transparent approach to addressing material issues 採用系統化且透明的方法來解決重大問題 d) Maximizing organizational profits 組織利潤最大化16. Who can benefit from using the AA1000 Assurance Standard v3? 誰可以從使用 AA1000 保證標準 v3 中受益？ a) Only multinational corporations 限跨國公司 b) Non-profit organizations exclusively 僅限非營利組織 c) Government agencies only 僅限政府機構 d) Organizations of all sizes and sectors seeking credible sustainability reporting 尋求可靠的永續發展報告的各種規模和部門的組織17. How does Type 2 assurance differ from traditional financial audits? 第2 類保證與傳統財務審計有何不同？ a) It focuses only on cost efficiency 只關注成本效率 b) It evaluates sustainability data and stakeholder engagement principles 評估永續性資料和利害關係人議合原則 c) It replaces internal audits entirely 它完全取代內部稽核 d) It is required by all organizations globally 全球所有組織都要求這樣做18. What should an organization prioritize when preparing for an assurance engagement? 組織在準備保證業務時應優先考慮什麼？ a) Increasing marketing budgets 增加行銷預算 b) Identifying material issues and engaging stakeholders 辨識重大議題並讓利害關係人參與 c) Reducing operational staff 減少操作人員 d) Focusing solely on internal processes 只專注於內部流程19. How does AA1000AS v3 improve stakeholder relationships? AA1000AS v3 如何改善利害關係人關係？ a) By limiting engagement to necessary parties 透過限制必要的參與者的參與 b) By focusing on financial contributions alone 只關注財務貢獻 c) By avoiding detailed reporting 避免詳細報告 d) Through transparency, accountability, and addressing material concerns 透過透明度、問責制和解決重大問題20. What is the key difference between AA1000AS v3 and other assurance frameworks? AA1000AS v3 與其他保證架構的主要差異為何？ a) It exclusively addresses financial data 它專門處理財務數據 b) It integrates stakeholder engagement and sustainability performance into assurance processes 將利害關係人參與和永續發展績效納入保證流程 c) It does not consider materiality or inclusivity 不考慮重要性或包容性 d) It is only applicable to specific industries 僅適用於特定產業Q1. What are the four principles of AA1000AS v3, and how do they guide assurance processes? AA1000AS v3 的四個原則是什麼？Q2. Describe the difference between Type 1 and 2 assurance under AA1000AS v3. 描述 AA1000AS v3 下類型 1 和類型 2 保證的差異Q3. How does the principle of materiality ensure that sustainability reports are relevant? 重大性原則如何確保永續發展報告的相關性？Q4. What role does inclusivity play in the assurance process? 包容性在保證過程中扮演什麼角色？Q5. Why is it important for organizations to follow the responsiveness principle in AA1000AS v3? 為什麼組織遵循 AA1000AS v3 中的回應性很重要？Q6. What criteria can an organization use to identify material issues? 組織可以使用什麼標準來辨識重大問題？Submit Form 上一 文章 永續報告書第三方查證
