BA4 試験問題を無料オンラインアクセス

The introduction of restrictions on how companies are permitted to advertise to children is a UK government reaction to a tension between:

• A.Professional and corporate values
• B.Personal and professional values
• C.Personal and societal values
• D.Corporate and societal values

Which THREE of the following represent the impact of one of the seven principles of public life on accountants?
When awarding contracts accountants should ensure that this is based upon objective measures of comparative merit.

• A.Accountants should promote and support the seven principles in public life through leadership and example.
• B.Accountants should ensure that they only restrict information about their clients when the public interest so demands it
• C.Accountants should be publicly open about the reasons for their decisions within the companies they work for.
• D.Accountants should act solely in the public interest and should therefore not make a profit from their professional advice to clients.
• E.Accountants should avoid any conflicts of interest in their professional conduct

Which of the following are primary sources of Shari'ah law?
(i) The Sunnah
(ii) The Qur'an
(iii) Rules agreed unanimously by the disciples of Mohammad

• A.(i), (ii) and (iii)
• B.(i) only
• C.(i) and (iii) only
• D.(ii) and (iii) only

According to the CIMA Code of Ethics:

• A.Good professional behavior may be above that required by ethics
• B.Good legal behavior may be above that required by ethics
• C.Good ethical behavior may be above that required by the law
• D.Good ethical behavior may be above that required by professional bodies

Andrea is completing an audit on the finance department for a medium-sized company. In her report she makes note of the fact that her audit was severely limited due to her being unable to access many of the department's documents.
Because of this and a number of other things she's discovered whilst conducting her audit, she thinks fraudulent activity might have been taking place within the department.
However, Andrea knows that it is not the business of auditors to seek out fraud.
What should she do?

• A.Detail her suspicions in the 'emphasis of matter' section in the audit report.
• B.Report her suspicions to the company's senior management.
• C.There's nothing she can do - it's not the business of auditors to deal with matters concerning fraud.
• D.Issue a disclaimer of opinion.