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

Independence

Reputation

Integrity

Whichof the following statements is a definition of probity

Open and clear disclosure of all relevant information

Telling the truth and not misleading stakeholders

Accepting the blame or credit for decisions

Answerable in some way for the consequences of its actions

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

Fairness

Openness

Probity

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

Non-legal rules and regulations

Ethics

The law

Society

Which of the following would not represent anethical objective in relation to employmentpractices

Guarantee of minimum wages

Proactive health, safety and welfarepromotion

Promotion of workforce diversity

Employability training

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

Self-interest

Self-review

Advocacy

Intimidation

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

Familiarity

Intimidation

Self-interest

Self-review

Which of the following is not a conflict of interest

AnACCA memberisin direct competition with a client on a contract

AnACCA memberismarried to a director of the client

AnACCA memberisan officer of the client company but does not deal

AnACCA memberispart 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

Confidentiality

Unprofessional behaviour

Objectivity

Integrity

Which of the following statements reflects a relativist view of ethics

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

The subject to all ethical situations is the self

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