Unit 6 Ethics Issues in Accounting (End-of-unit assessment)
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1 Unit 6 Ethics Issues in Accounting (End-of-unit assessment) 1. What are the factors influencing ethical behavior? (i) Social environment, legal environment and work environment. (ii) Work environment, professional environment and personal environment. (iii) Personal environment, individual attributes and decision processes. Individual attributes and decision processes should be considered. Social environments and legal environment should be considered. Working environment and professional environment should be considered. d) Correct. All factors should be included. 2. What are the major components included in work environment? (i) Corporate goals. (ii) Stated policies. (iii) Corporate culture and work peers. Corporate culture and work peers should be included. Corporate goals should be included. Stated policies should be included. d) Correct. All three components should be included. 1
2 3. Which one of the following activities is not an example of ethical issues encountered by accountants in practicing sector according to the HKICPA survey? a) Fee problem. b) Personal relationship with clients. c) Transfer pricing and overseas marker. d) Financial information manipulation by clients. c) Correct. It is an example in non-practicing sector. 4. A professional accountant is required to comply with the following fundamental principles: (i) Integrity and objectivity. (ii) Professional competence and due care. (iii) Confidentiality and professional behaviour. Confidentiality and professional behaviour should be observed. Integrity and objectivity should be observed. Professional compentence and due care should be observed. d) Correct. All the five fundamental principles should be observed. 5. A Certifiied Public Accountant (CPA) firm should decline an offer from an audit client to perform management service engagement if: a) the engagement is not related to the preparation of accounting records. b) it also sudits the financial statements of a group company of the client. c) the acceptance would required the strategic decision-making for the client. d) it uses different partners and teams for different engagements. 2
3 c) Correct. The management service engagement will affect the integrity, objectivity and independence of the CPA firm when the audit tasks are performed. 6. Why does the accountancy profession consider essential to establish the code of professional ethics and a mechanism for enforcing its compliance? a) The code of professional ethics is an essential means to determine the minimum procedures for performing an audit. b) A distinguishing mark of the accountancy profession is its acceptance of responsibility to the public. c) This is to comply with the Ordinance for the accountancy profession. d) This is to comply with the international financial reporting and auditing standards for the accountancy profession. b) Correct. A distinguishing mark of the accountancy profession is its acceptance of the responsibility is not exclusively to satisfy the needs of an individual client. 7. What are the six major steps in ETHICS PLUS decision-making model? (i) Comply with the company s code of conduct. (ii) Establish the relevant facts and identify the ethical issures involved. (iii) Compare and evaluate the likely consequences of each alternative with reference to the standards expected. (iv) Discuss the issue openly and disclose the decision without misgivings. (v) Take stock of all stakeholders or parties involved. (vi) Have an object assessment for each stakeholder s position. 3
4 (vii) Identity viable alternatives and their effects on the stakeholders. a) (i), (ii), (iii),(iv), (v) and (vi) b) (i), (ii), (iii), (v), (vi), and (vii) c) (ii), (iii) (iv), (v), (vi) and (viii) d) (ii), (iii), (v), (vi), (vii) and (viii) (i) and (iv) are not the major steps in ETHICS PUS decision (i) is not one of the major steps in ETHICS PLUS decision (iv) is not one of the major steps in ETHICS PLUS decision d) Correct. They are the six major steps in ETHICS PLUS decision 8. What are the four key factors when we consider the PLUS standards in ETHICS PLUS decision-making model? (i) Professional / Trade-related / Company s code of conduct. (ii) Identify viable alternative and their effects on the stakeholders. (iii) Uncompromising self values. (iv) Sunshine test. (v) L:egal requirement. (vi) Select the most appropriate course of action. a) (i), (ii), (iii) and (iv) b) (i), (iii), (iv) and (v) c) (i), (iii), (v) and (vi) d) (ii), (iii), (v) and (vi) (ii) is not one of the key factors in ETHICS PLUS decision b) Correct. They are the four key factors in ETHICS PLUS decision (iv) is not one of the key factors in ETHICS PLUS decision (ii) and (vi) are not the key factors in ETHICS PLUS decision 4
5 9. The is/ are expected to act as a conscience-keeper of the corporate vision and mission and devise(s) the right type of systems for organizational effectiveness and satisfaction of the stakeholders. a) shareholders b) managers c) chief executive officer d) board of directors d) Correct. The board of directors is responsible for the company s performance, strategy and significant decision making including the development of company s mission and vision. 10. The Corporate Governance is a system of accountability primarily directed towards the for maximising their welfare. a) shareholders b) managers c) directors d) employees a) Correct. Shareholders are the beneficiary owners of a company. The system of corporate governance is directed towards the shareholders for maximising their welfare. 5
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