講義課件英文p2unit

名師資訊英文P2 課///1（單選題）AtKeyEnterprises,thecontrollerisresponsiblefordirectingthebudgetingprocess.Inthisrole,thecontrollersignificantinfluencewithexecutivemanagementasindividualdepartmentbudgetsaremodifiedandapproved.Forthecurrentyear,thecontrollerwasinstrumentalintheapprovalofaparticularlinemanager’sbudgetwithoutmodification,eventhoughsignificantreductionsweremadetothebudgetssubmittedbyotherlinemanagers.Asatokenofappreciation,thelinemanagerinquestionhasgiventhecontrolleragiftforapopularlocalrestaurant.Inconsideringwhetherornottoacceptthe,thecontrollershouldrefertowhichsectionofIMA’sStatementofEthicalProfessionalPractice?展開答疑我要糾 收藏試題|收起解正確答案是：C解 Answer(A)isThecompetencestandardpertainstoanIMAmember’sresponsibilitytomaintainhisorherprofessionalskillsandknowledge.Italsopertainstotheperformanceofactivitiesinaprofessionalmanner.Answer(B)isTheitystandardconcernsanIMAmember’srespon ttodiscloseorusethefirm’sinformation.Answer(C)isTheintegritystandardrequiresanIMAmemberto“refrainfromengaginginanyconductthatwouldprejudicecarryingoutdutiesethically.”Answer(D)isCredibilityisthestandardofIMA’sStatementofEthicalProfessionalPractice.Itrequiresthatinformationbecommunicated“fairlyandobjectively,”andthatallinformationthatcouldreasonablyinfluenceusersbedisclosed.考 Unit1EhticsforManagement正確 筆 編輯筆2（單選題）InaccordancewithIMA’sStatementofEthicalProfessionalPractice,amemberwhofailstoperformprofessionaldutiesinaccordancewithrelevantstandardsisactingcontrarytowhichoneofthefollowingstandards?展開答疑我要糾 收藏試題|收起解正確答案是：A解 Answer(A)isOneoftheresponsibilitiesofanIMAmemberunderthecompetencestandardisto“maintainanappropriatelevelofprofessionalexpertisebycontinuallydeveloknowledgeandskills.”(S)hemustalso“performprofessionaldutiesinaccordancewithrelevantlaws,regulations,andtechnicalstandards.”Thethirdrequirementunderthisstandardisto“providedecisionsupportinformationand mendationsthatareaccurate,clear,concise,andtimely.”Answer(B)isTheitystandardconcernsanIMAmember’sresponsibilitynottodiscloseorusethefirm’sinformation.Answer(C)isTheintegritystandardpertainstosofinterest,avoidanceofactsdiscreditabletotheprofession,andrefrainingfromactivitiesthatprejudicetheabilitytocarryoutdutiesAnswer(D)isCredibilityisthestandardofIMA’sStatementofEthicalProfessionalPractice.Itrequiresthatinformationbecommunicated“fairlyandobjectively,”andthatallinformationthatcouldreasonablyinfluenceusersbedisclosed.考 Unit1EhticsforManagement正確 筆 編輯筆3（單選題）AccordingtoMA’sStatementofEthicalProfessionalPractice,amemberhasaresponsibilitytorecognizeprofessionallimitations.Underwhichstandardofethicalconductwouldthisresponsibilitybeincluded?TheitystandardconcernsanIMAmember’sresponsibilitynottodiscloseorusethefirm’sinformation.Answer(C)isTheintegritystandarddealswithsofinterest,avoidanceofactsdiscreditabletotheprofession,andrefrainingfromactivitiesthatprejudicetheabilitytocarryoutdutiesAnswer(D)isCredibilityisthestandardofIMA’sStatementofEthicalProfessionalPractice.Itrequiresthatinformationbecommunicated“fairlyandobjectively,”andthatallinformationthatcouldreasonablyinfluenceusersbedisclosed.考 Unit1EhticsforManagement正確 筆 編輯筆4（單選題）IfanMAmemberhasaprobleminidentifyingunethicalbehaviororresolvinganethical ,thefirstaction(s)heshouldnormallytakeistoA、ConsulttheboardofB、Discusstheproblemwithhisorherimmediatesuperior.C、Notifytheappropriatelawenmentagency.D、Resignfromthe展開答疑我要糾 收藏試題|收起解正確答案是：B解 Answer(A)isTheboardwouldbeconsultedinitiallyonlyiftheimmediatesuperioristhechiefexecutiveofficerandthatisinvolvedintheethical.Answer(B)isIMA’sStatementofEthicalProfessionalPracticestatesthatthemembershouldfirstdiscussanethicalproblemwithhisorherimmediatesuperior.Ifthesuperiorisinvolved,theproblemshouldbetakeninitiallytothenexthighermanageriallevel.Answer(C)isAnIMAmembershouldkeepinformationexceptwhendisclosureisauthorizedorlegallyrequired.Answer(D)isincorrect.Resignationisalastresort.考 Unit1EhticsforManagement正確 筆 編輯筆5（單選題）IfanIMAmemberdiscoversunethicalconductinhisorherorganizationandfailstoact(s)hewillbeinviolationofwhichofMA’sethicalstandard(s)?A、“RefrainfromengaginginanyconductthatwouldprejudicecarryingoutdutiesB、“CommunicateinformationfairlyandC、“Discloseallrelevantinformationthatcouldreasonablybeexpectedtoinfluenceanintendeduser’sunderstandingofreportingysesor D、Alloftheanswersare展開答疑我要糾 收藏試題|收起解解 Answer(A)isEachstandardisviolatedbyanIMAmemberwhofailstoactupondiscoveringunethicalAnswer(B)isEachstandardisviolatedbyanIMAmemberwhofailstoactupondiscoveringunethicalAnswer(C)isEachstandardisviolatedbyanIMAmemberwhofailstoactupondiscoveringunethicalAnswer(D)isAnIMAmemberdisyshisorhercompetenceandcredibilityandmaintainsintegritybytakingtheappropriateactionwithintheorganizationtoresolveanethicalproblem.AlloftheseactivitiesshouldbeapartofanIMAmember’snormaljob考 Unit1EhticsforManagement正確 筆 編輯筆6（單選題）IMA’sStatementofEthicalProfessionalPracticerequiresanIMAmembertofollowtheestablishedpoliciesoftheorganizationwhenfacedwithanethical.Ifthesepoliciesdonotresolvethe,themembershouldB、Discusstheproblemwiththeimmediatesuperiorif(s)heisinvolvedinthe.C、Communicatetheproblemtooutsidetheorganization.D、Contactthenexthighermanageriallevelifinitialpresentationtotheimmediatesuperiordoesnotresolvethe展開答疑我要糾 收藏試題|收起解解 Answer(A)isThiscourseofactionwouldbeappropriateonlyforthechiefexecutiveofficerorforhisorherimmediatesubordinatewhentheCEOisinvolvedinthe.Answer(B)isTheproperactionwouldbetopresentthemattertothenexthighermanagerialAnswer(C)isSuchactionisinappropriateunlesslegallyprescribed.Answer(D)iscorrect.Inthesecircumstances,theproblemshouldbediscussedwiththeimmediatesuperiorunless(s)heisinvolved.Inthatcaseinitialpresentationshouldbetothenexthighermanageriallevel.Iftheproblemisnotsatisfactorilyresolvedafterinitialpresentation,thequestionshouldbesubmittedtothenexthigherlevel.考 Unit1EhticsforManagement正確 筆 編輯筆7（單選題）InwhichsituationisanMAmemberpermittedtocommunicate informationtoindividualsoroutsidethefirm?A、Thereisanethicalandtheboardhasrefusedtotakeaction.B、Suchcommunicationislegallyprescribed.C、TheIMAmemberknowinglycommunicatestheinformationindirectlythroughaD、AnofficerattheIMAmember’sbankhasrequestedinformationonatransactionthatcouldinfluencethefirm’sstock展開答疑我要糾 收藏試題|收起解正確答案是：B解 Answer(A)isIMA’sStatementofEthicalProfessionalPracticestatesthat“eachmemberhasaresponsbilitytokeepinformationexceptwhendisclosureisauthorizedorlegallyrequired.”Answer(B)isAccordingtoIMA’sStatementofEthicalProfessionalPractice,membersareresponsbleforobservingthestandardofity.Thus,theIMAmembershould“refrainfromdisclosinginformationacquiredinthecourseofhisorherworkexceptwhenauthorized,unlesslegallyobligatedtodoso.”Answer(C)isTheIMAmembershould“informallrelevantpartiesregardingappropriateuseofinformation.Monitorsubordinates’activitiestoensurecompliance.”Answer(D)isincorrect.TheIMAmemberisrequiredto“refrainfromusinginformationforunethicalorillegaladvantage.”考 Unit1EhticsforManagement正確 筆 編輯筆8（單選題）WhichethicalstandardismostclearlyviolatedifanIMAmemberknowsofaproblemthatcouldmisleadusersbutdoesnothingaboutit?展開答疑我要糾 收藏試題|收起解正確答案是：C解 Answer(A)isThecompetencestandardpertainstotheIMAmember’sresponsibilitytomaintainhisorherprofessionalskillsandknowledge.Italsopertainstotheperformanceofactivitiesinaprofessionalmanner.Answer(B)isLegalityisnotaddressedinIMA’sStatementofEthicalProfessionalPractice.Answer(C)iscorrect.CredibilityisthepartofIMA’sStatementofEthicalProfessionalPractice.Itrequiresthatinformationbecommunicated“fairlyandobjectively,”andthatallinformationthatcouldreasonablyinfluenceusersbedisclosed.Answer(D)isTheitystandardconcernstheIMAmember’sresponsibilitynottodiscloseorusethefirm’sinformation.考 Unit1EhticsforManagement正確 筆 編輯筆9（單選題）IMA’sStatementofEthicalProfessionalPracticeincludesanintegritystandardwhichrequiresanMAmemberA、Declineto eaminoritypartnerinapartnershipthatisarofthemember’semployer.B、Reportanyrelevantinformationthatcouldinfluenceusersoffinancialstatements.C、Discloseinformationwhenauthorizedbyhisorherfirmorrequiredunderthelaw.D、Refusegiftsfromanyone.展開答疑我要糾 收藏試題|收起解正確答案是：A解 Answer(A)isOneoftheresponsibilitiesofanIMAmemberundertheintegritystandardisto“refrainfromengaginginanyconductthatwouldprejudicecarryingoutdutiesethically.”Answer(B)isincorrect.ThecredibilitystandardrequiresanIMAmemberto“discloseallrelevantinformationthatcouldreasonablybeexpectedtoinfluenceanintendeduser’sunderstandingofthereports,yses, Answer(C)isTheitystandardrequiresanIMAmemberto“keepinformationexceptwhendisclosureisauthorizedorlegallyAnswer(D)isTheintegritystandardrequiresanIMAmemberto“mitigateactualsofRegularlycommunicatewithbusinessassociatestoavoidapparentsofAdviseallpartiesofanypotentialUnit1EhticsforManagement10（單選題）IMA’sStatementofEthicalProfessionalPracticeincludesacompetencestandardwhichrequiresanIMAmemberB、DevelophisorherprofessionalproficiencyonacontinualC、DiscussethicalsandpossiblecoursesofactionwithanunbiasedD、Discusswithsubordinatestheirresponsibilitiesregardingthedisclosureorinformationaboutthe展開答疑我要糾 收藏試題|收起解正確答案是：B解 Answer(A)isThecredibilitystandardrequiresanIMAmemberto“communicateinformationfairlyandAnswer(B)isOneoftheresponsibilitiesofanIMAmemberunderthecompetencestandardisto“maintainanappropriatelevelofprofessionalexpertisebycontinuallydeveloknowledgeandskills.”Answer(C)isOneofthesuggestionsfromthe“ResolutionofEthical”sectionisto“clarifyrelevantethicalissuesbyinitiatingadiscussionwithanIMAEthicsCounselororotherimpartialadvisortoobtainabetterunderstandingofpossblecoursesofaction.”Answer(D)isincorrect.TheitystandardrequiresanIMAmemberto“informallrelevantpartiesregardingappropriateuseofinformation.Monitorsubordinates’activitiestoensurecompliance.”考 Unit1EhticsforManagement正確 筆 編輯筆11（單選題）Sheilaisafinancialmanagerwhohasdiscoveredthather isviolatingenvironmentalregulations.Ifherimmediatesuperiorisinvolved,herappropriateactionistoA、Donothingsinceshehasadutyofloyaltytotheorganization.B、Consulttheauditcommittee.C、Presentthemattertothenexthighermanageriallevel.D、Confrontherimmediatesuperior.展開答疑我要糾 收藏試題|收起解正確答案是：C解 Answer(A)isPractitionersofmanagementaccountingandfinancialmanagementhaveanobligationtothepublic,theirprofession,theorganizationtheyserve,andthemselves,tomaintainthehigheststandardsofethicalconduct.Answer(B)isTheauditcommitteewouldbeconsultedfirstonlyifitwerethenexthighermanagerialAnswer(C)isToresolveanethicalproblem,thefinancialmanager/managementaccountant’sfirststepisusuallytoconsulthisorherimmediatesuperior.Ifthatindividualisinvolved,themattershouldbetakentothenexthigherlevelofmanagement.Answer(D)isIfthesuperiorisinvolved,thenexthighermanageriallevelshouldbeconsulted考 Unit1EhticsforManagement正確 筆 編輯筆12（單選題）IMAmembersareobligatedtomaintainthehigheststandardsofethicalconduct.Accordingly,IMA’sStatementofEthicalProfessionalPracticeexplicitlyrequiresthatMAmembersA、ObtainsufficientcompetentevidencewhenexpressinganopinionB、Notcondoneviolationsbyothers.C、Complywithgenerallyacceptedauditingstandards.D、Adheretogenerallyacceptedaccounting展開答疑我要糾 收藏試題|收起解正確答案是：B解 Answer(A)isTheexpressionofanopinionisafunctionofanexternalauditor.Answer(B)iscorrect.TheprinciplessectionofIMA’sStatementofEthicalProfessionalPractice,“IMA’soverarchingethicalprinciplesinclude:Honesty,Fairness,Objectivity,andResponsbility.Membersshallactinaccordancewiththeseprinciplesandshallencourageotherstheirorganizationstoadheretothem.”Answer(C)isincorrect.CompliancewithGAASisarequirementofexternalauditors.Answer(D)isincorrect.AdherencetoGAAPisnotexpresslyrequiredbyIMA’sStatementofEthicalProfessional考 Unit1EhticsforManagement正確 筆 編輯筆13（單選題）IntegrityisanethicalrequirementforallIMAmembersOneaspectofintegrityA、Performanceofprofessionaldutiesinaccordancewithrelevantlaws.B、Avoidanceofofinterest.C、Refrainingfromusinginformationforunethicalorillegaladvantage.D、Maintenanceofanappropriatelevelofprofessionalexpertise.展開答疑我要糾 收藏試題|收起解正確答案是：B解 Answer(A)isPerformanceofprofessionaldutiesinaccordancewithrelevantlawsstatesanaspectofthecompetencerequirement.Answer(B)isAccordingtoIMA’sStatementofEthicalProfessionalPractice,IMAmembersmust“mitigateactualsofinterest.Regularlycommunicatewithbusinessassociatestoavoidapparentsofinterest.Adviseallpartiesofanypotentials.”Answer(C)isItstatesanaspectoftheityrequirement.Answer(D)isincorrect.Maintenanceofanappropriatelevelofprofessionalexpertisestatesanaspectofthecompetencerequirement.考 Unit1EhticsforManagement正確 筆 編輯筆14（單選題）UndertheexpresstermsofIMA’sStatementofEthicalProfessionalPracticeanIMAmembermayC、DiscloseinformationunlessauthorizedorlegallyD、Acceptotheremploymentwhileservingasafinancialmanagerormanagement展開答疑我要糾 收藏試題|收起解正確答案是：C解 Answer(A)isTheStatementdoesnotaddressadvertising.Answer(B)isincorrect.TheStatementdoesnotaddressthismatter.Answer(C)iscorrect.IMAmembersmaynotdiscloseinformationacquiredinthecourseoftheirworkunlessauthorizedorlegallyrequiredtodoso.Theymustalso“informallrelevantpartiesregardingappropriateuseofinformation.Monitorsubordinates’activitiestoensurecompliance.”Answer(D)isOtheremploymentmaybeacceptedunlessitconstitutesaof考 Unit1EhticsforManagement正確 筆 編輯筆15（單選題）AnIMAmemberdiscoversaproblemthatcouldmisleadusersofthefirm’sfinancialdataandhasinformedhisorherimmediatesuperior.(S)heshouldreportthecircumstancestotheauditcommitteeand/ortheboardofdirectorsonlyifA、Theimmediatesuperiorwhoreportstothechiefexecutiveofficerknowsaboutthesituationbutrefusestocorrectit.B、Theimmediatesuperiorassuresthememberthattheproblemwillberesolved.C、TheimmediatesuperiorreportsthesituationtohisorherD、Theimmediatesuperior,thefirm’schiefexecutiveofficerknowsaboutthesituationbutrefusestocorrect展開答疑我要糾 收藏試題|收起解解 Answer(A)isInthissituation,thechiefexecutiveofficeristhenexthighermanageriallevel.Answer(B)isincorrect.Theimmediatesuperiorhaspromisedortakenactiontowardsatisfactoryresolution.Answer(C)isincorrect.Theimmediatesuperiorhaspromisedortakenactiontowardsatisfactoryresolution.Answer(D)iscorrect.AccordingtoIMA’sStatementofEthicalProfessionalPractice,anIMAmembershould“discusstheissuewithyourimmediatesupervisorexceptwhenitappearsthatthesupervisorisinvolved.Inthatcase,presenttheissuetothenextlevel.Ifyoucannotachieveasatisfactoryresolution,submittheissuetothenextmanagementlevel.Ifyourimmediatesupervisoristhechiefexecutiveofficeorequivalent,theacceptablereviewingauthoritymaybeagroupsuchastheauditcommittee,executivecommittee,boardofdirectors,boardoftrustees,orowners.”考 Unit1EhticsforManagement正確 筆 編輯筆16（單選題）Recently,FanClub,Inc.,submittedtomanagementabudgetforthecomingyear.Includedinthebudgetwerethensforanewproduct,arechargeablefan.Thenewfanwillnotonlylastlongerthanthecompetitor’sproductbutisalsomorequiet.Whilenotyetapproved,thebudgetcalledforaggressiveadvertisingtosupportitssalestargets,asthebusinesscommunitywasnotyetawarethatFanClubwasclosetoproductionofanewfan.Amemberofthemanagementaccountingstaff“shared”thebudgetwithadistributor.InaccordancewithIMA’sStatementofEthicalProfessionalPractice,whichoneofthefollowingwouldbestrepresentanethicalinthissituation?A、Thebudgethasnotbeenapprovedandthereforeisnotforpublication.B、Thepricehasnotbeenestablished,soexpectationsmustbemanaged.C、Thestaffmemberexposedthetoapotentiallawsuit.D、Theemployeeshouldrefrainfromdisclosing展開答疑我要糾 收藏試題|收起解解 Answer(A)isAnunapprovedisstill.Answer(B)isincorrect.Itdoesnotrepresentanethicaldilemma.Answer(C)isincorrect.Thesharingofapreliminarybudgetisnotsomethingthatwouldexposeatoapotentiallawsuit.Answer(D)isIMA’sStatementofEthicalProfessionalPracticestatesthateverymemberhasaresponsbilitytokeepinformationexceptwhendisclosureisauthorizedorlegallyrequired.考 Unit1EhticsforManagement正確 筆 編輯筆17（單選題）AnewmanagementaccountantisconcernedaboutcomplyingwiththeethicalstandardofcompetenceintheIMA’sStatementofEthicalProfessionalPractice.Whichoneofthefollowingisnotrequiredunderthestandardofcompetence?A、Maintainexpertiseinallareasofaccounting.B、Continuallydevelopknowledgeandskills.C、Performdutiesinaccordancewithrelevantregulationsandstandards. mendationsthatareaccurateandtimely.正確答案是：A|解 Answer(A)isMaintainingexpertiseinallareasofaccountingwouldbeadifficulttask.AccordingtotheethicalstandardofcompetenceintheIMA’sStatementofEthicalProfessionalPractice,aCMAonlyneedstorecognizeandcommunicateprofessionallimitationsorotherconstraintsthatwouldprecluderesponsblejudgmentorsuccessfulperformanceofanAnswer(B)isAccordingtotheethicalstandardofcompetenceintheIMA’sStatementofEthicalProfessionalPractice,aCMAshouldmaintainanappropriatelevelofprofessionalexpertisebycontinuallydeveloknowledgeandskills.Answer(C)isAccordingtotheethicalstandardofcompetenceintheIMA’sStatementofEthicalProfessionalPractice,aCMAshouldperformprofessionaldutiesinaccordancewithrelevantlaws,regulations,andtechnicalstandards.Answer(D)isAccordingtotheethicalstandardofcompetenceintheIMA’sStatementofEthicalProfessionalPractice,aCMAshouldprovidedecisionsupportinformationandmendationsthatareaccurate,clear,concise,and考 Unit1EhticsforManagement正確 筆 編輯筆18（單選題）ScottJon,anewaccountingclerkatafirmthathadrecentlyterminatedseveralemployeesduetobudgetarycutbacks,accidentallyviewedhissupervisor’sbiweeklypaycheck.Notrealizingthatthepaycheckincludedanannualbonus,Jonerroneouslymultipliedthegrosspayby26tofindannualearnings.Jonwasamazedthathissupervisorappearedtoearnmorethantwicethelocalaverageforemployeesinanaccountingsupervisoryposition.Jondiscussedthissituationwithafriend,arecentlyterminatedemployeeofthewhonowworkedforalocalnewspaper.Asaresultofthisdiscussion,thesupervisor’s“outrageous”salarywasmadepublic.WhichoneofthestandardsoftheIMA’sStatementofEthicalProfessionalPracticedidJon’sactionsviolate?(2)performprofessionaldutiesinaccordancewithrelevantlaws,regulations,andtechnicalstandards;(3)providedecisionsupportinformationand mendationsthatareaccurate,clear,concise,andtimely;and(4)recognizeandcommunicateprofessionallimitationsorotherconstraintsthatwouldprecluderesponsiblejudgmentorsuccessfulperformanceofanactivity.Answer(B)isThestandardofitystateseachmemberhasaresponsibilityto(1)keepinformationexceptwhendisclosureisauthorizedorlegallyrequired,(2)informallrelevantpartiesregardingappropriateuseofinformationandmonitorsubordinates’activitiestoensurecompliance,and(3)refrainfromusinginformationforunethicalorillegaladvantage.Answer(C)isThestandardofintegrityrelatestoamember’sresponsibilityto(1)mitigateactualsofinterest,regularlycommunicatewithbusinessassociatestoavoidapparentsofinterest,andadviseallpartiesofanypotentials;(2)refrainfromengaginginanyconductthatwouldprejudicecarryingoutdutiesethically;and(3)abstainfromengaginginorsupportinganyactivitythatmightdiscredittheprofession.Answer(D)isThestandardofcredibilityrelatestoamember’sresponsibilityto(1)communicateinformationfairlyandobjectively;(2)discloseallrelevantinformationthatcouldreasonablybeexpectedtoinfluenceanintendeduser’sunderstandingofthereports,yses,ormendations;or(3)disclosedelaysordeficienciesininformation,timeliness,processing,orinternalcontrolsinconformancewithorganizationand/orapplicable考 Unit1EhticsforManagement正確 筆 編輯筆19（單選題）ChrisBenedictwasrecentlytriedandconvictedincourtforproducingandsellingillegalnarcoticdrugs.Noneoftheactivityoccurredduringworkhours,andBenedictperformeddutiesasamanagementaccountantwithoutduringperiodofillegalactivity.BenedicthasarguedthatbecausetheillegalactivitywasunrelatedtoBenedict’sserviceasamanagementaccountant,noethicalviolationhadbeencommitted.WhichprovisionoftheIMA’sStatementofEthicalProfessionalPracticeismostlikelytoapplytoBenedict’sillegalactions?展開答疑我要糾 收藏試題|收起解正確答案是：C解 Answer(A)isThecompetencestandardwouldnotbethemostlikelytoapplytoBenedict’sillegalactions.Someoftheresponsbilitiesunderthecompetencestandardstatethateachmemberhastheresponsibilitytomaintainanappropriatelevelofprofessionalexpertisebycontinuallydeveloknowledgeandskillsandtoprovidedecisionsupportinformation mendationsthatareaccurate,clear,concise,andtimely.EventhoughBenedictwasproducingandsellingillegalnarcotics,hewasstillcompetent.Answer(B)isTheitystandardwouldnotbethemostlikelytoapplytoBenedict’sillegalactions.Someoftheresponsbilitiesundertheitystandardstatethateachmemberhastheresponsibilitytokeepinformationauthorizedorlegallyrequiredandtoinformallrelevantpartiesregardingappropriateuseofinformation.Benedictdidnotbreakanyityrulesbyproducingandsellingillegaldrugs.Answer(C)isTheintegritystandardstatesthateachmemberhasaresponsibilitytoabstainfromengaginginorsupportinganyactivitythatmightdiscredittheprofession.BeingconvictedofproducingandsellingillegalnarcoticdrugsisanactivitythatwoulddiscredittheAnswer(D)isThecredibilitystandardwouldnotbethemostlikelytoapplytoBenedict’sillegalactions.Someoftheresponsibilitiesunderthecredibilitystandardstatethateachmemberhastheresponsbilitytocommunicateinformationfairlyandobjectivelyandtodiscloseallrelevantinformationthatcouldreasonablybeexpectedtoinfluenceanintendeduser’sunderstanding.Benedict’sillegalactivitiesdidnotapplytothecredibilitystandard.考 Unit1EhticsforManagement正確 筆 編輯筆20（單選題）AtNCCorporation,year-endbonusesateachbranchofficearebasedonbranchprofitability.Duetoasloweconomy,profitabilitythroughthethirdquarterattheNortheastbranchisunderbudget.Toaddressthisissue,theaccountingstaffattheNortheastbranchdevelopsalistofend-of-yearactionsdesignedtoboostearningsfortheyear.WhichoneofthefollowingismostlikelytoviolateIMA’sStatementofEthicalProfessionalPractice?A、Requestingthebranch’sadvertisingagencytodelaybillingthird-quarteradvertisementsuntilB、Deferringadvertisingexpensebyreducingthenumberofnewspaperadvertisementsruninthethirdquarter.C、Deferringnnedpaintingandrefurbishmentofthewarehouseuntilthefollowingyear.D、Offeringadditionaldiscountstocustomerstoenticethemtoincreasepurchasesinthethird展開答疑我要糾 收藏試題|收起解正確答案是：A解 Answer(A)isIMA’sStatementofEthicalProfessionalPracticestatesthatitsmembershaveresponsbilitiesintheareasofcompetence,ity,integrity,andcredbility.Requestingthebranch’sadvertisingagencytodelaybillingthirdquarteradvertisementsuntilJanuarywillmostlikelyviolateIMA’sStatementofEthicalProfessionalPracticeintheareasofintegrityandcredbility.IntegrityisimpairedbecauseanIMAmembershouldabstainfromengaginginorsupportinganyactivitythatmightdiscredittheprofession,andcredibilityisimpairedbecauseanIMAmembershoulddiscloseallrelevantinformationthatcouldreasonablybeexpectedtoinfluenceanintendeduser’sunderstandingofthereports,yses,or Answer(B)isTheIMA’sStatementofEthicalProfessionalPracticestatesthatitsmembershaveresponsbilitiesintheareasofcompetence,ity,integrity,andcredbility.DeferringadvertisingexpensebyreducingthenumberofnewspaperadvertisementsruninthethirdquarterdoesnotviolatetheIMA’sStatementofEthicalProfessionalPractice–theexpensecorrectlymatchesthenumberofnewspaperadvertisementsrunintherespectiveperiod.Answer(C)isTheIMA’sStatementofEthicalProfessionalPracticestatesthatitsmembershaveresponsbilitiesintheareasofcompetence,ity,integrity,andcredbility.Deferring doesnotviolatetheIMA’sStatementofEthicalProfessionalPractice–changingethicalsincethereisnomentionofacontractualdeadline.Answer(D)isTheIMA’sStatementofEthicalProfessionalPracticestatesthatitsmembershaveresponsbilitiesintheareasofcompetence,ity,integrity,andcredbility.OfferingadditionaldiscountstocustomerstoenticethemtoincreasepurchasesinthethirdquarterdoesnotviolatetheIMA’sStatementofEthicalProfessionalPractice–offeringadditionaldiscountsisusedwidelyinpracticeandisnotunethicalunlessitinvolvespredatorypricing.考 Unit1EhticsforManagement正確 筆 編輯筆21（單選題）MarkTian,astaffaccountant, esawareofanoff-balance-sheetbankaccountwherefundshavebeendivertedwithoffsettingcreditsapprovedbyhisimmediatesupervisor.HisimmediatesupervisorrefusestodiscussitandsuggestsTianforgetaboutit.WhichoneofthefollowingshouldbeTian’snextcourseofactioninthiscircumstance?A、Putconcernsinwritingtotheimmediatesupervisorandcopythe’sindependentauditor.B、Discussconcernswiththelevelofmanagementabovetheimmediatesupervisor.C、Communicateconcernslytothe’sindependentauditor.D、Communicateconcernslytothe’sexternallegalcounsel.展開答疑我要糾 收藏試題|收起解正確答案是：B解 Answer(A)isWhentheimmediatesupervisorappearstobeinvolved,itisnotappropriatetodiscussthematterwithhimorher.Answer(B)isInapplyingtheStandardsofEthicalProfessionalPractice,itmaybenecessarytoidentifyunethicalbehaviororresolveanethical.Whenfacedwithethicalissues,itisimportanttofollowanorganization’sestablishedpoliciesontheresolutionofsuch.Ifthesepoliciesdonotresolvetheethical,thefirstoptioninvolvesdiscussingtheissuewiththeimmediatesuperior.However,whenitappearsthatthesupervisorisinvolved,theissueshouldbepresentedtothenextlevel.Answer(C)isItisnotnecessarytocommunicatetheconcernstothe’sinde