快速查题-ACCA英国注册会计师试题

 Which of the following statements is a definition of probity?

Holders of public office should not place themselves under any financial or other obligation to outside individuals or

organisations that might influence them in the performance of their official duties.

This statement refers to which concept?

Which one of the following is not part of a corporate code of ethics?

Abner is the lead partner on the audit of DEF Inc. The client often gives Abner corporate hospitality at major sporting events

and small gifts, such as a bottle of spirits, on his birthday.Which threat does this represent?

XYZ carries out the audit of Delta Products Inc. Delta Products Inc is in financial trouble and XYZ has had to qualify the audit

report for the past two years. The managing director of Delta blames the qualified audit reports for her firm's continuing

problems. She is threatening to sue XYZ for poor work if they qualify the audit report for this year.

What threat does this represent?

Which of the following is not a conflict of interest?

You have been asked to prepare management accounts while a colleague is on holiday. Your supervisor tells you that the

accounts should be printed out and left on each manager's desk.

You query whether the accounts should be put in an envelope marked 'confidential' but you are told not to bother in order to

save costs. What problem does this cause you?

Which of the following statements reflects a relativist view of ethics?

Which one of the following statements is a criticism of absolutism?

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.