B Deal with the reports that the manager insists be prepared
C Train the new recruits
D Carry out some of the work that the absentees would normally do
4 In order to discharge their duties ethically, finance directors must ensure that the information published by their organisations provides a complete and precise view of the position of the business, without concealing negative aspects that may distort the reader’s perception of its position.
This duty describes which of the following ethical principles?
A Probity
B Honesty
C Independence
D Objectivity
5 Which of the following is a purpose of the International Federation of Accountants?
A Agreement of legally binding financial reporting standards across all member accountancy organisations
B Prevention of international financial crimes, such as money laundering and insider dealing
C Promotion of ethical standards in all member organisations
D Development of universally applicable detailed rules to deter inappropriate behaviours
Answers
1 B The external auditor has to ensure that the financial statements of the organisation truly reflect the activities of the business in the relevant accounting period. This assessment should be independent and therefore free from subjectivity on the part of the management of the client organisation.
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2 A The team leader has allowed the team to develop as they were performing well initially, but because of the later failures, has clearly failed to manage the team effectively overall.
3 A An employee with a range of tasks or objectives to achieve and pressures to achieve them to set deadlines, should always prioritise tasks in accordance to business importance. Deciding on other criteria such as pressure applied by colleagues,whethersomeone is absent or not or simply because a task is urgent may damage wider business objectives.
4 D A professional accountant acting in accordance with fundamental ethical principles is demonstrating objectivity when they give a complete and precise view, which by implication means that negative aspects should not be concealed or positive aspects accentuated.
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