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?
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?
Rationale: A firm or a member of an assurance team should not accept gifts or hospitality unless
the value is clearly insignificant. In this case, it is likely that the cost of corporate hospitality at major sporting events will be
significant.
多做几道
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?
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