快速查题-ACCA英国注册会计师试题

 Which of the following would raise ethical issues for a manufacturer of fast-moving consumer goods?

 (i) The materials used in manufacture of the goods 

(ii) The quality of the goods

 (iii) How the goods are advertised 

(iv) How much its raw materials suppliers pay their staff 

(v) How the goods are packaged 

Reliability, responsibility, , courtesy and respect are the personal qualities

expected of an accountant.

Which of the following words correctly complete this statement?

You have been asked to work on a major investment decision that your company will be making, and discover that your

brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of

allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in

any way

What professional quality would make you consider handing this task to a colleague, or otherwise raising questions with your

superiors?

Which of the following would not represent an ethical objective in relation to employment practices?

Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which?

The directors' deliberations must be balanced by taking into account everyone who has a legitimate interest in the company

and respecting their rights and views.

This statement describes which concept?

 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?