題目：
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
題目：
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
題目：
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
題目：
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
題目：
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
題目：
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
題目：
Which one of the following is not part of a corporate code of ethics
Professional ethics
Organisational culture
Organisational self-interest
題目：
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
題目：
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
題目：
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
題目：
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
題目：
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
題目：
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
Scepticism
Accountability
Independence of mind
Independence in appearance
題目：
Reliability, responsibility,, courtesy and respect are the personal qualities
expected of an accountant.
Which of the followingwords correctly complete this statement
Accountability
Social responsibility
Timeliness
Ambition
題目：
Whichof 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
(ii) and (iii) only
(i), (ii) and (iii) only
(ii), (iii) and (v) only
(i), (ii), (iii), (iv) and (v)
題目：
Farrah works in the sales tax section of the accounts department of BCD Co. When the finance director is on holiday, Farrah
notices that BCD Co has not been paying the correct quarterly amounts to the authorities. Farrah had suspected this for some time and decides to contact the authorities to tell them about the fraud. This disclosure is known as————————
What two words correctly complete the sentence
Confidentiality breach
Corporate conscience
Whistle blowing
題目：
Which of the following is an approach to ethics which combines a concern for the law with an emphasis on managerial
responsibility
Compliance based
Integrity based
Environmental based
Economic based
題目：
X plc is trying to get a trading permit, for which it qualifies. Unfortunately, there is a backlog at the
issuing office, and X plc has been notified that there will be a delay in the processing of its permit. The divisional manager
offers a donation to the issuing office's staff welfare fund, if the official concerned will expedite the paperwork.
Which of the following statements is true of this action
Itis not unethical, becausethemoneyisofferedforpositivepurposes.
Itis not unethical, becauseXplcislegallyentitledto thebenefit itis claiming.
Itconstitutes bribery.
Itconstitutes grease money.
題目：
What is the name given to an approach to ethical decision-making which considers the 'right' decision to be the one which
results in the greatest good to the greatest number of people in a given situation
Utilitarianism
Deontology
Virtue ethics
題目：
Managers are said to have a———————————responsibility (or duty of faithful service) in respect of the entities whose purposes they serve.
Which term correctly completes this sentence
Financial
Ethical
Fiduciary
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