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ACCAP2考试习题:ProfessionalEthics

来源 :中华考试网 2017-06-18

  Question:Which of the following is least likely to result in an accountant breaching the requirement to act with professional competence and due care?

  A. Lack of a superior to consult about problems with an assignment

  B. Lack of information about an assignment

  C. Limited time to complete an assignment

  D. Lack of a proper job description when the accountant was recruited

  The correct answer is: Lack of a proper job description when the accountant was recruited.

  This may have an impact on an assignment, but the accountant may be able to complete an assignment without it. The other options have more direct impact on an assignment.

  Question:The board of Murns, a company based in Europe, is deciding whether to open a new factory in the East Asian People's Republic (EAPR). Average pay rates in this country are much lower than European rates and tolerated working conditions rather poorer than in Europe.

  Which of the following would be an example of Gray, Owen and Adams' expedient viewpoint as applied to this decision?

  A. Using cheap labour to underpin business success is not sustainable. Not only should we pay them fair rates by European standards, we should ensure that they have development opportunities such as education.

  B. It's only right that workers in the EAPR should be paid the same as workers in our factories in Europe; they're doing the same jobs.

  C. Using a workforce seen as 'sweatshop labour' may damage our reputation as an ethically responsible business. We should pay our workers at higher rates than the local average and provide better working conditions.

  D. Pay scales and working conditions should be the same as other factories in the area. We've decided to manufacture there solely to increase our profits.

  The correct answer is: Using a workforce seen as 'sweatshop labour' may damage our reputation as an ethically responsible business. We should pay our workers at higher rates than the local average and provide better working conditions.

  The view that pay scales and working conditions should be the same as other factories in the area is a pristine capitalist view.

  Paying all workers the same is a socialist view.

  The view that using cheap labour is not sustainable is probably a social ecologist view as ultimately it sees Murns as carrying on business within the existing framework.

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