Preliminary Examination in Social Sciences

You are auditing a small family business and encounter conflicting explanations about revenues. To decide which evidence is most reliable, you are essentially engaging in:

• Ethics

• Epistemology

• Aesthetics

• Metaphysics

During a corporate ethics seminar, your professor asks which philosophy deals with right and wrong in decision-making. You should answer:

• Logic

• Ethics

• Aesthetics

• Political Philosophy

The firm where you intern claims financial statements reflect 'reality.' Which branch of philosophy first asks, 'What is real?'

• Metaphysics

• Logic

• Epistemology

• Aesthetics

As a CPA board examinee, you're asked which thinker emphasized life, liberty, and property as natural rights. You recall it is:

• Hobbes

• Locke

• Rawls

• Marx

A client cites the Philippine Constitution to justify business rights. This is an example of knowledge gained through:

• Authority/Testimony

• Intuition

• Reason

• Empiricism

As a junior accountant, you are told 'our profession must adapt to globalization and technology.' This reflects which characteristic of social science?

• Static nature

• Dynamic and evolving

• Purely metaphysical

• Exclusively logical

Your auditing professor explains that political theory explains how power is distributed, while political philosophy asks what is just. Which key difference is being taught?

• Theory is abstract; philosophy is practical

• Theory analyzes systems; philosophy debates ideals

• Theory ignores government; philosophy studies it

• Theory is artistic; philosophy is logical

The BIR is designing tax policies. To ensure fairness, they apply Rawls' veil of ignorance. What principle guides them?

• Design rules as if they could be among the poorest

• Allow elites to decide taxes

• Hide inequality from the public

• Prioritize property owners

An accounting ethics workshop presents this dilemma: 'Is bribery acceptable if it helps the majority?' This relates to:

• Egoism

• Utilitarianism

• Deontology

• Relativism

You are asked in class: 'Why does sociology matter to accountants?' The best response is:

• It explains workplace behavior and group culture.

• It teaches us tax computations.

• It dictates IFRS standards.

• It eliminates ethical issues.