每日一练 历年真题丨ACCA F1 考试模拟题:2019年6月19日(第46-47题)

来源:中国ACCA考试网发布时间:2019-06-28 11:35发布者:chinaacca_gh

  今天给大家带来的ACCA F1,是来自ACCA考试模拟题:记得做完在下拉看答案哦~

  【ACCA选择题】

  24.17 Which of the following is not a conflict of interest?

  A An ACCA member is in direct competition with a client on a contract

  B An ACCA member is married to a director of the client

  C An ACCA member is an officer of the client company but does not deal with the client's affairs

  D An ACCA member is part of a joint venture with a competitor of the client(2 marks)

  24.18 You have been asked to prepare management accounts while a colleague is on holiday.Your supervisor tells you that the accounts should be printed out and left on each manager's desk.

  You query whether the accounts should be put in an envelope marked'confidential'but you are told not to bother in order to save costs.What problem does this cause you?

  A Confidentiality

  B Unprofessional behaviour

  C Objectivity

  D Integrity(2 marks)

  24.17 C Rationale:The fact that the ACCA member does not deal with the client's affairs is a safeguard against a conflict of interest.

  24.18 A Rationale:The issue for you is confidentiality,as the accounts are likely to contain sensitive information and should definitely not be left lying around.

  You may have wondered about unprofessional behaviour but this would apply to your supervisor rather than you. 相关内容推荐:

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