快速查题-ACCA英国注册会计师试题

Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

Chapter 19

Chapter 20

Chapter 21

Chapter 22

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What is the effect of volenti non fit injuria in the law of tort?

It is a complete defence to an action in negligence

It reduces the amount of damages that a defendant is liable for

It reverses the burden of proof so that the defendant must prove that they were not negligent

In negligence, what is the limit of a defendant's liability for damages?

The full losses incurred by the claimant

The losses that the defendant could reasonably foresee

The amount of losses that the defendant can afford to pay

Which of the following statements describes whom a company's auditor owes a duty of care to?

The public at large who read the company accounts

The company's shareholders who read the company accounts and increase their stake in the business

The company only

Which of the following statements regarding tort is correct?

The only remedy for a victim of a tort is damages

No contractual relationship need exist between claimant and defendant for the defendant to be liable to the claimant in tort

Actions in tort are heard in the criminal court system

In tort, the burden of proof is always on the defendant to prove that they were not negligent

To establish a case of 'passing-off', what must the claimant prove?

The consumer purchased fake goods

The defendant is using a similar business model to the claimant

The name of the defendant's business is similar enough to the claimant's to mislead the consumer

There is some similarity between the name of the defendant's business and that of the claimant

Which TWO of the following are questions that are asked to establish whether the defendant owed the claimant a duty of care?

(1) Was the harm obvious to a reasonable person?

(2) Was there a relationship of proximity between the parties?

(3) Did the claimant accept the risk of injury?

(4) Is it fair, just and reasonable to impose a duty of care on the defendant?

1 and 2

1 and 3

2 and 3

2 and 4

When considering whether a defendant has breached their duty of care, a number of factors are considered.

Which of the following statements concerning breach of duty of care is correct?

Where there is a high probability of injury, the claimant should have taken extra care

A social benefit to a defendant's actions is no excuse for breaching the level of care expected

Defendants are not expected to ensure that all possible precautions against risk are taken if the cost of the precautions outweigh the risk

A professional is expected to demonstrate the same level of care and skill as a reasonable person performing the same task

Which of the following circumstances will prevent causality being established in a claim of negligence?

An act of the claimant that is reasonable and within the normal course of things

Acts of a third party that occur after the claimant's injury

Foreseeable natural events

Multiple possible reasons for the injury with no one act being established as the cause

In a negligence case, the amount of compensation due to the claimant can be reduced if it is established that they contributed to their injury or loss.

What is the maximum reduction the courts will allow in cases of contributory negligence?

25%

50%

75%

100%

Which of the following statements concerning the duty of care of accountants involved in preparing a report for a target company involved in a take-over bid is correct?

The accountants owe a duty of care to the bidding company

The accountants owe a higher standard of care to the target company than it would when auditing

The accountants owe a duty of care to shareholders considering purchasing shares in the bidding company

The accountants owe a duty of care to the general public considering purchasing shares in the target company