F1_ACCA英国注册会计师考试试题及答案P2-新东方在线职业题库

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?

A

Familiarity

B

Intimidation

C

Self-interest

D

Self-review

Which of the following is not a conflict of interest?

A

An ACCA member is in direct competition with a client on a contract

B

An ACCA member is married to a director of the client

C

An ACCA member is an officer of the client company but does not deal

D

An ACCA member is part of a joint venture with a competitor of the client

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?

A

Confidentiality

B

Unprofessional behaviour

C

Objectivity

D

Integrity

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

A

There is an unchanging set of ethical principles that apply in all situations

B

The subject to all ethical situations is the self

C

The ethics appropriate for a given situation will depend on the conditions at the time

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

A

It is based on a fundamental contradiction

B

It takes no account of changing norms in society

C

It leads to a culture of anything goes

D

It promotes the pursuing of short-term selfish desires

Which one of the following criteria would not be suitable for evaluating an appraisal system?

A

Serious intent

B

Fairness

C

Bonuses awarded

Which of the following is an advantage to all employees of having a formal appraisal system?

A

Suitable promotion candidates are identified

B

It provides a basis for medium- to long-term HR planning

C

Individual objectives are related to the objectives of the whole organisation

D

It provides a basis for reviewing recruitment and selection decisions

A sales team is assessed according to the number of sales calls made, number of leads generated, and number and value of sales made.Which appraisal technique is described in this example?

A

Behavioural incident

B

Rating scale

C

Guided assessment

D

Results-oriented

The absence of certain job features will reduce employee satisfaction. However, their presence will not result in positive

motivation

What term relating to motivation does this refer to?

A

Maslow's primary needs

B

Herzberg hygiene factors

C

McGregor Theory X

D

Herzberg theory of job design

Vroom believes that people will be motivated to do things to reach a certain goal if they believe that the reward they will

receive will be valuable AND:

A

its achievement will not involve excessive risk

B

its achievement will not be accompanied by any significant costs

C

can see that what they do has no substantial downside

D

can see that what they do will help them in achieving it

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