WorksheetsEtbis
Total questions: 10
Worksheet time: 5mins
Which principle from the IESBA Code was violated when Jiwasraya reported false profits?
Confidentiality
Integrity
Professional Behavior
Objectivity
What theory explains the five factors of fraud — pressure, opportunity, rationalization, competence, and arrogance?
Fraud Triangle Theory
Ethical Decision Model
Fraud Pentagon Theory
Virtue Ethics
In the Lapindo case, why was the company’s CSR considered unethical?
It was too expensive
It was done only after the disaster happened
It focused only on the environment
It ignored government rules
What does NOCLAR stand for in the IESBA Code?
Non-Compliance with Laws and Regulations
Notice of Client Accounting Reports
National Office for Corporate Law and Reporting
None of the above
hich ethical theory focuses on empathy, care, and responsibility in human relationships?
Utilitarianism
Virtue Ethics
Rights Theory
Ethic of Care
Which of the following best describes auditor independence in appearance?
The auditor’s actual ability to stay objective and unbiased.
The perception of others that the auditor is independent and unbiased.
The auditor’s freedom to choose their own audit clients.
he auditor’s refusal to follow management’s instructions.
What is the main goal of audit partner rotation?
To increase audit speed and reduce costs.
To avoid self-review threats and over-familiarity with clients.
To help auditors build stronger relationships with management.
To allow auditors to audit multiple clients at once.
According to the material, which of the following is NOT one of the five main threats to auditor independence?
Self-interest threat
Advocacy threat
Familiarity threat
Transparency threa
When auditors face pressure from management to hide negative findings, which ethical principle from the IESBA Code is being tested the most?
Integrity
Confidentiality
Professional competence
Professional behavior
Which law was established to strengthen internal control and auditor independence after major scandals like Enron?
Public Company Accounting Oversight Act
Sarbanes–Oxley Act (2002)
Corporate Governance Reform Act
International Auditing Code
