【精选】2 Test9 ethics.pdf

Test9 Ethics Q1 Which of the following best describes the fundamental principle of confidentiality? A.Not disclosing any client information to anyone outside of the audit firm, unless with proper and specific authority or when there is a legal right or duty to do so B.Not disclosing any client information to anyone outside of the engagement team, unless with proper and specific authority or when there is a legal right or duty to do so C.Not disclosing any client information to anyone outside of the engagement team,unless with proper and specific authority Q2 An ACCA member informed a friend of the difficulties faced by their audit client,a listed company.The friend held shares in the company. Although the ACCA member was not aware of this and following receipt of the information,sold their shares. Which of the following fundamental principles has been breached by the ACCA member ’s actions? A.Objectivity B.Integrity C. Confidentiality Q3 During disciplinary proceedings an ACCA member disclosed confidential client information as part of their defence. Which of the following fundamental principles,if any,has been threatened or breached by the ACCA member ’s actions described above? A.Objectivity B.Professional behaviour C.Confidentiality D.There has been no breach of the fundamental principles Q4 The audit senior has recently resigned and is now employed as financial controller of the audit client. Which of the following threats to objectivity does the above circumstance give rise to? 1 Familiarity threat 2 Self-review threat A. 1 only B.2 only C.Both 1 and 2 D.Neither 1 nor 2 Q5~ Which TWO of the following safeguards could be implemented to address a self-review threat to objectivity? 1 Information barriers 2 Separate teams with separate reporting line 3 Rotation of team members 4 Independent quality control reviews A. 1 and 3 B. 1 and 4 C.2 and 4 D.3 and 4 Q6 T