BA4 무료 덤프문제 온라인 액세스

In which country are accountants legally required to speak up about certain ethical concerns?

• A.China
• B.Italy
• C.United Kingdom
• D.United States of America

According to CIMA, what is accountability?

• A.Being able to explain the actions that one has taken
• B.Being responsible to someone and for something or action
• C.An important aspect of the profession and of leadership in the wider business environment
• D.All of the above

Jo is employed as management accountant of a large retailer. Jo has been asked to dismiss one of her colleagues for 'misconduct', but she is aware that the colleague has done nothing wrong and that her employer is trying to avoid paying any redundancy settlement. If Jo accepts the request, which of the following 'fundamental principles' of CIMA's Code of Ethics will be compromised?

• A.Objectivity
• B.Professional behavior
• C.Confidentiality
• D.Integrity

Paul is asked to work for a company that runs online casinos, but he has a deep seated conviction that gambling in any form is immoral. This dilemma is an example of a tension between:

• A.Corporate and professional values
• B.Personal and corporate values
• C.None of the above
• D.Societal and professional values

The Professional Accountant should always:

• A.Think accurately; act purposefully; continue to learn and develop
• B.Think subjectively; act professionally; continue to question
• C.Think professionally; act personably; continue to question
• D.Think objectively; act professionally; continue to learn and develop