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5 （a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:Par

5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:

Part A – Applicable to All Professional Accountants

Part B – Applicable to Professional Accountants in Public Practice

Part C – Applicable to Employed Professional Accountants

Required:

Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘Employed

Professional Accountants’. (3 marks)

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更多“5 （a) IFAC’s ‘Code of Ethics f…”相关的问题

第1题

6 The explosive growth of investing and raising capital in the global markets has put new

emphasis on the development

of international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) has

been at the forefront of the development of the worldwide accountancy profession through its activities in ethics,

auditing and education.

Required:

Explain the developments in each of the following areas and indicate how they affect Chartered Certified

Accountants:

(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)

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第2题

（c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professiona

(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professional Accountants should

be applied to the provision of a forensic investigation service. (6 marks)

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第3题

5 （a) ‘In the case of an assurance engagement it is in the public interest and, therefore,

5 (a) ‘In the case of an assurance engagement it is in the public interest and, therefore, required by this Code of Ethics,

that members of assurance teams … be independent of assurance clients’.

IFAC Code of Ethics for Professional Accountants

Required:

Define the term ‘assurance team’. (3 marks)

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第4题

（a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each

(a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat. (5 marks)

(b) You are the audit manager of Jones & Co and you are planning the audit of LV Fones Co, which has been an audit client for four years and specialises in manufacturing luxury mobile phones.

During the planning stage of the audit you have obtained the following information. The employees of LV Fones Co are entitled to purchase mobile phones at a discount of 10%. The audit team has in previous years been offered the same level of staff discount.

During the year the fi nancial controller of LV Fones was ill and hence unable to work. The company had no spare staff able to fulfi l the role and hence a qualifi ed audit senior of Jones & Co was seconded to the client for three months. The audit partner has recommended that the audit senior work on the audit as he has good knowledge of the client. The fee income derived from LV Fones was boosted by this engagement and along with the audit and tax fee, now accounts for 16% of the fi rm’s total fees.

From a review of the correspondence fi les you note that the partner and the fi nance director have known each other socially for many years and in fact went on holiday together last summer with their families. As a result of this friendship the partner has not yet spoken to the client about the fee for last year’s audit, 20% of which is still outstanding.

Required:

(i) Explain the ethical threats which may affect the independence of Jones & Co’s audit of LV Fones Co; and (5 marks)

(ii) For each threat explain how it might be avoided. (5 marks)

(c) Describe the steps an audit fi rm should perform. prior to accepting a new audit engagement. (5 marks)

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第5题

It' s already 5 o' clock now. Don' t you think it' s about time ______ ？A．we are going hom

It' s already 5 o' clock now. Don' t you think it' s about time ______ ？

A．we are going home

B．we go home

C．we went home

D．we can go home

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第6题

Boarding pass usually includes passenger's （).

A.name

B.flight code

C.boarding gate

D.seat number

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第7题

4 Hogg Products Company （HPC), based in a developing country, was recently wholly acquired

4 Hogg Products Company (HPC), based in a developing country, was recently wholly acquired by American Overseas

Investments (AOI), a North American holding company. The new owners took the opportunity to completely review

HPC’s management, culture and systems. One of the first things that AOI questioned was HPC’s longstanding

corporate code of ethics.

The board of AOI said that it had a general code of ethics that HPC, as an AOI subsidiary, should adopt. Simon Hogg,

the chief executive of HPC, disagreed however, and explained why HPC should retain its existing code. He said that

HPC had adopted its code of ethics in its home country which was often criticised for its unethical business behaviour.

Some other companies in the country were criticised for their ‘sweat shop’ conditions. HPC’s adoption of its code of

ethics, however, meant that it could always obtain orders from European customers on the guarantee that products

were made ethically and in compliance with its own highly regarded code of ethics. Mr Hogg explained that HPC had

an outstanding ethical reputation both locally and internationally and that reputation could be threatened if it was

forced to replace its existing code of ethics with AOI’s more general code.

When Ed Tanner, a senior director from AOI’s head office, visited Mr Hogg after the acquisition, he was shown HPC’s

operation in action. Mr Hogg pointed out that unlike some other employers in the industry, HPC didn’t employ child

labour. Mr Hogg explained that although it was allowed by law in the country, it was forbidden by HPC’s code of

ethics. Mr Hogg also explained that in his view, employing child labour was always ethically wrong. Mr Tanner asked

whether the money that children earned by working in the relatively safe conditions at HPC was an important source

of income for their families. Mr Hogg said that the money was important to them but even so, it was still wrong to

employ children, as it was exploitative and interfered with their education. He also said that it would alienate the

European customers who bought from HPC partly on the basis of the terms of its code of ethics.

Required:

(a) Describe the purposes and typical contents of a corporate code of ethics. (9 marks)

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第8题

The work breakdown structure, the work packages, and the company's accounting system are t

ied together through the:

A . Code of accounts.

B . Overhead rates.

C . Budgeting system.

D . Capital budgeting process.

E . All of the above.

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第9题

1977年于慕尼黑举行的第十一次国际会计师大会上创建的国际会计师联合会（IFAC)的前身是（)A 会

1977年于慕尼黑举行的第十一次国际会计师大会上创建的国际会计师联合会(IFAC)的前身是()

A 会计职业界国际协调委员会(ICCAP)

B 国际会计准则委员会(IASC)

C 国际审计事务委员会(IAPC)

D 国际会计师大会技术委员会

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第10题

131The work breakdown structure, the work packages, and the company's accounting system ar

131 The work breakdown structure, the work packages, and the company's accounting system are tied together through the:

A. Code of accounts.

B. Overhead rates.

C. Budgeting system.

D. Capital budgeting process.

E. All of the above

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