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

Which one of the following is not part of a corporate code of ethics

Professional ethics

Organisational culture

Organisational self-interest

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

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

Which one of the following statements is a criticism of absolutism

It is based on a fundamental contradiction

It takes no account of changing norms in society

It leads to a culture of anything goes

It promotes the pursuing of short-term selfish desires