[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_law-114-3-040":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"sec_law","證券商業務員資格測驗——證券交易相關法規與實務","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_law-114-3-040","114-3",40,"審計委員會應至少多久召開一次，並於審計委員會組織規程中明定之？",[13,14,15,16],"每月","每季","每半年","每年",1,"公開發行公司財務業務規範","依相關法令規定，設有審計委員會之公司，其審計委員會應至少每季召開一次，並於審計委員會組織規程中明定召開之頻率，故正解為 (B) 每季。按季召開係配合季度財務報告之審議與內部控制之監督，使審計委員會能適時履行監督職責。(A) 每月之頻率過高，非法定之最低要求；(C) 每半年與 (D) 每年之間隔過長，均低於法定最低召開頻率，無法確保對財務報告及內部控制之及時監督，故皆不選。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sec_law-114-3-010","已公開財務預測之公司，應隨時評估敏感度大之基本假設變動對財務預測結果之影響，並按___就營運結果分析其達成情形並評估有無更新財務預測之必要？",10,{"id":27,"question":28,"qno":29},"sec_law-114-3-022","公司在預定買回期間，執行買回本公司股份所預定之最高及最低之買回價格，稱為：",22,{"id":31,"question":32,"qno":33},"sec_law-114-3-039","下列何者為年報編製內容應記載之事項？",39,{"id":35,"question":36,"qno":37},"sec_law-115-1-009","公開發行公司除情形特殊，經主管機關另予規定者外，於每月幾日以前，公告並申報上月份營運情形？",9,{"id":39,"question":40,"qno":41},"sec_law-115-1-012","哪些公司應於章程訂明以年度盈餘提撥一定比率為基層員工調整薪資或分派酬勞？",12,{"id":43,"question":44,"qno":45},"sec_law-115-1-013","公開發行公司公告申報之財務報告，其主要內容有虛偽或隱匿之情事，哪些人對於發行人所發行有價證券之善意取得人、出賣人或持有人因而所受之損害，應負賠償責任？",13,1787293953855]