每日一練 歷年真題丨ACCA F1 考試模擬題:2019年6月24日(第54題)

來源:中國ACCA考試網發布時間:2019-06-28 11:42發布者:chinaacca_gh

  今天給大家帶來的ACCA F1,是來自ACCA考試模擬題:記得做完在下拉看答案哦~

  54.(a)Corporate codes of ethics are published by organisations in order to communicate values to stakeholders.Give a reason why each of the following stakeholders might be interested in what an organisation does.

  (i)Customers

  (ii)Employees

  (iii)Local communities(3 marks)

  (b)The Chairman’s report of Fairmind states that“We are a competitive business,yet we are fair and open.Obtaining information about competitors by deception is strongly condemned.Making disparaging comments about competitors should be avoided.'

  Which of the following safeguards would be most effective in ensuring that these standards are maintained?

  A A system of fines for employees who are in breach of the code

  B Effective education and training for all staff

  C External review of Fairmind’s ethics policy

  D Rewarding employees who report on colleagues’ethical breaches(1 mark)

  53(a)C,E Because it is important for JKL Co to retain this client,due to significance of the revenue,

  there is a self-interest threat here.The client is also looking to intimidate the auditors over

  the fee negotiations.

  (b)(i)True ACCA students and members must always follow ACCA's code of conduct.

  (ii)False Professional ethics should be followed even if this is at the expense of a contractual

  obligation.

  (iii)True The public expects all professionals to act in an ethical manner.

  (iv)False This process is known as lowballing and raises a significant self-interest threat,

  particularly if the firm want to offer more profitable non-audit services as well.
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