
Group 2
Authored by Hồng Hà Đặng
History
10th Grade
Used 3+ times

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17 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The following statement is a definition of which fundamental ethical principle? “Basing decisions on real facts rather than being influenced by personal beliefs or feelings.”
Integrity
Objectivity
Confidentiality
Professional behaviour
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
A professional accountant who complies with the law and does not bring the accounting profession into disrepute is upholding the fundamental ethical principle of…………?
Professional behaviour
Objectivity
Confidentiality
Competence and due care
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Which of the following is FALSE?
A rule-based code requires a professional accountant to comply with a set of specific rules.
Professional ethics is a framework of ethical guidance allowing principles to be applied to different situations, and is therefore effective in a situation that is changing rapidly.
If guidance is principles-based then it does not contain rules prohibiting certain activities.
In the UK, people apply principles-based approach.
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The accountant discovers a significant error on checking some work, and he was responsible for making the original error. What is the ethical threat?
Self-review
Intimidation
Self-interest
Advocacy
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What is the main disadvantage of the rules-based approach in ethical decision-making?
It allows for too much subjectivity
It is difficult to amend the rules
The list of rules may be incomplete
It encourages independent judgment
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Which of the following best describes an ethical threat?
A situation where an accountant receives a promotion
A temptation to act against ethical codes
A professional opportunity to grow
A requirement to follow accounting standards
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Why is independence important for accountants?
It ensures higher salary levels
It allows flexibility in financial reporting
It increases reliance and trust in their work
It reduces the need for regulation
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