Which of these are key principles of the code of ethics? A. Objectivity B. Familiarity C. Professional behavior D. A and C

Which of these are key principles of the code of ethics?  
A. Objectivity
B. Familiarity
C. Professional behavior
D. A and C
by

1 Answer

Answer :

D. A and C
by

Related questions

Which of these are key principles of the code of ethics? A. Objectivity B. Familiarity C. Professional behavior D. A and C

Description : Which of these are key principles of the code of ethics? A. Objectivity B. Familiarity C. Professional behavior D. A and C

Last Answer : D. A and C

The Code of Professional Ethics states, in part, that a CPA should maintain integrity and objectivity. Objectivity refers to the CPA's ability to a. Determine accounting practices that were consistently applied. b. Maintain an impartial attitude on all matters which come under his review. c. Determine the materiality of items. d. Insist on all matters regarding audit procedures.

Description : The Code of Professional Ethics states, in part, that a CPA should maintain integrity and objectivity. Objectivity refers to the CPA's ability to a. Determine accounting practices that were consistently ... . c. Determine the materiality of items. d. Insist on all matters regarding audit procedures.

Last Answer : Maintain an impartial attitude on all matters which come under his review.

The Code of Professional Ethics states, in part, that a CPA should maintain integrity and objectivity. Objectivity refers to the CPA's ability to a. Insist on all matters regarding audit procedures. b. Determine the materiality of items. c. Determine accounting practices that were consistently applied. d. Maintain an impartial attitude on all matters which come under his review

Description : The Code of Professional Ethics states, in part, that a CPA should maintain integrity and objectivity. Objectivity refers to the CPA's ability to a. Insist on all matters regarding audit ... were consistently applied. d. Maintain an impartial attitude on all matters which come under his review

Last Answer : Maintain an impartial attitude on all matters which come under his review

Which of the following most completely describes how independence has been defined by the CPA profession? a. Performing an audit from the viewpoint of the public. b. Avoiding the appearance of significant interests in the affairs of an audit client. c. Possessing the ability to act with integrity and objectivity. d. Possessing the ability to act professionally and accordance with a professional code of ethics.

Description : Which of the following most completely describes how independence has been defined by the CPA profession? a. Performing an audit from the viewpoint of the public. b. Avoiding the appearance of ... . d. Possessing the ability to act professionally and accordance with a professional code of ethics.

Last Answer : Possessing the ability to act with integrity and objectivity.

How did the Code of Ethics define public interest? a. A distinguishing mark of a profession is the acceptance of its responsibility to the public. b. The accountancy profession's public consists of clients, credit grantors, governments, employers, employees, investors, the business and financial community, and others who rely on the objectivity and integrity of professional accountants. c. The collective well-being of the community of people and institutions the professional accountant serves. d. The standards of the accountancy profession are heavily determined by the public interest

Description : How did the Code of Ethics define public interest? a. A distinguishing mark of a profession is the acceptance of its responsibility to the public. b. The accountancy profession's public ... serves. d. The standards of the accountancy profession are heavily determined by the public interest

Last Answer : The collective well-being of the community of people and institutions the professional accountant serves.

The CPA shall not concurrently engage in any business or occupation which impairs his objectivity in rendering professional services or which is inconsistent with his practice or employment. This provision of the code of ethics is applicable to: a. Only to CPAs engaged in public accountancy. b. CPAs engaged in public accountancy or employed in a private enterprise. c. CPAs engaged in public accountancy or employed in a private enterprise or government agency. d. All CPAs engaged in public accountancy, or employed in a private enterprise, a government agency or an educational institution

Description : The CPA shall not concurrently engage in any business or occupation which impairs his objectivity in rendering professional services or which is inconsistent with his practice or employment. This ... accountancy, or employed in a private enterprise, a government agency or an educational institution

Last Answer : All CPAs engaged in public accountancy, or employed in a private enterprise, a government agency or an educational institution

Which statement does not reflect the idea of ethical relativism: A. All opinions are equal; no one can say what is ethically right or wrong. B. One's culture, society, or personal feelings are the only criteria for deciding what is ethically right or wrong. C. Determining what is ethically right or wrong is a process of arguing from an appeal to values and principles that justify and legitimize an opinion. D. Philosophical ethics is simply a process of clarifying values, not a process of justifying them.

Description : Which statement does not reflect the idea of ethical relativism: A. All opinions are equal; no one can say what is ethically right or wrong. B. One's culture, society, or personal feelings are ... D. Philosophical ethics is simply a process of clarifying values, not a process of justifying them.

Last Answer : C. Determining what is ethically right or wrong is a process of arguing from an appeal to values and principles that justify and legitimize an opinion.

The main purpose of business ethics is to understand A. Ethical uncertainties B. Principles and concepts C. Application of practices D. All of the above

Description : The main purpose of business ethics is to understand A. Ethical uncertainties B. Principles and concepts C. Application of practices D. All of the above

Last Answer : D. All of the above

Which of the following statements best describes ethics? A. Ethics considers how someone chooses among alternative courses of action. B. Ethics is about values and principles. C. Ethics is concerned with how a person chooses between right and wrong. D. Each of the above covers part of the definition. E. None of the above is true.

Description : Which of the following statements best describes ethics? A. Ethics considers how someone chooses among alternative courses of action. B. Ethics is about values and principles. C. Ethics is concerned with how a ... . Each of the above covers part of the definition. E. None of the above is true.

Last Answer : D. Each of the above covers part of the definition.

Which statement does not reflect the idea of ethical relativism: A. All opinions are equal; no one can say what is ethically right or wrong. B. One's culture, society, or personal feelings are the only criteria for deciding what is ethically right or wrong. C. Determining what is ethically right or wrong is a process of arguing from an appeal to values and principles that justify and legitimize an opinion. D. Philosophical ethics is simply a process of clarifying values, not a process of justifying them.

Description : Which statement does not reflect the idea of ethical relativism: A. All opinions are equal; no one can say what is ethically right or wrong. B. One's culture, society, or personal feelings are ... . D. Philosophical ethics is simply a process of clarifying values, not a process of justifying them.

Last Answer : C. Determining what is ethically right or wrong is a process of arguing from an appeal to values and principles that justify and legitimize an opinion.

An organization’s appropriate tone at the top promoting ethical conduct is an example of: A. Ethics sensitivity. B. Ethics incentives. C. Ethical behavior. D. Consequentialist.

Description : An organization’s appropriate tone at the top promoting ethical conduct is an example of: A. Ethics sensitivity. B. Ethics incentives. C. Ethical behavior. D. Consequentialist.

Last Answer : C. Ethical behavior.

An organization’s appropriate tone at the top promoting ethical conduct is an example of: A. Ethics sensitivity. B. Ethics incentives. C. Ethical behavior. D. Consequentialist

Description : An organization’s appropriate tone at the top promoting ethical conduct is an example of: A. Ethics sensitivity. B. Ethics incentives. C. Ethical behavior. D. Consequentialist

Last Answer : C. Ethical behavior.

Which statement is a correct view of psychological egoism? A. While our own interests are important, they make sometimes have to give way to the interests of others. B. Psychological egoism makes claims about how people should act. C. If psychological egoism is true, we should abandon ethics. D. Psychological egoism does not claim to provide an accurate descriptive account of human behavior.

Description : Which statement is a correct view of psychological egoism? A. While our own interests are important, they make sometimes have to give way to the interests of others. B. Psychological egoism ... D. Psychological egoism does not claim to provide an accurate descriptive account of human behavior.

Last Answer : C. If psychological egoism is true, we should abandon ethics.

Which of the following is not one of the general principles governing the audit of financial statements? a. The auditor should conduct the audit in accordance with PSA. b. The auditor should comply with the Philippine Code of Professional Ethics. c. The auditor should plan and perform the audit with an attitude of professional skepticism. d. The auditor should obtain sufficient appropriate evidence primarily through inquiry and analyticaprocedures to be able to draw reasonable conclusions.l

Description : Which of the following is not one of the general principles governing the audit of financial statements? a. The auditor should conduct the audit in accordance with PSA. b. The ... appropriate evidence primarily through inquiry and analytical procedures to be able to draw reasonable conclusions.

Last Answer : The auditor should obtain sufficient appropriate evidence primarily through inquiry and analytical procedures to be able to draw reasonable conclusions

The goal of corporate governance and business ethics education is to: A. Teach students their professional accountability and to uphold their personal B. Integrity to society. C. Change the way in which ethics is taught to students. D. Create more ethics standards by which corporate professionals must operate. E. Increase the workload for accounting students

Description : The goal of corporate governance and business ethics education is to: A. Teach students their professional accountability and to uphold their personal B. Integrity to society. C. Change ... standards by which corporate professionals must operate. E. Increase the workload for accounting students

Last Answer : C. Change the way in which ethics is taught to students.

The goal of corporate governance and business ethics education is to: A. Teach students their professional accountability and to uphold their personal Integrity to society. B. Change the way in which ethics is taught to students. C. Create more ethics standards by which corporate professionals must operate. D. Increase the workload for accounting students.

Description : The goal of corporate governance and business ethics education is to: A. Teach students their professional accountability and to uphold their personal Integrity to society. B. Change ... standards by which corporate professionals must operate. D. Increase the workload for accounting students.

Last Answer : C. Create more ethics standards by which corporate professionals must operate.

.If a professional accountant is billing an audit client a number of hours greater than those actually worked, which of the following fundamental principles is likely violated? a. Objectivity b. Integrity c. Professional due care d. Confidentiality

Description : If a professional accountant is billing an audit client a number of hours greater than those actually worked, which of the following fundamental principles is likely violated? a. Objectivity b. Integrity c. Professional due care d. Confidentiality

Last Answer : Integrity

There are fundamental principles that the professional accountant has to observe when performing assurance engagements. The requirement of which principle is of particular importance in an assurance engagement in ensuring that the conclusion of the professional accountant has value to the intended user? a. Integrity b. Confidentiality c. Professional competence d. Objectivity

Description : There are fundamental principles that the professional accountant has to observe when performing assurance engagements. The requirement of which principle is of particular importance in an assurance ... the intended user? a. Integrity b. Confidentiality c. Professional competence d. Objectivity

Last Answer : Objectivity

Which fundamental principle is seriously threatened by an engagement that is compensated based on the net proceeds on loans received by the client from a commercial bank? a. Integrity b. Objectivity c. Professional behavior d. Confidentiality

Description : Which fundamental principle is seriously threatened by an engagement that is compensated based on the net proceeds on loans received by the client from a commercial bank? a. Integrity b. Objectivity c. Professional behavior d. Confidentiality

Last Answer : Objectivity

This fundamental ethical principle prohibits association of professional accountants with reports, returns, communications and other information that contains materially false or misleading information or statements. a. Integrity b. Objectivity c. Professional competence and due care d. Professional behavior

Description : This fundamental ethical principle prohibits association of professional accountants with reports, returns, communications and other information that contains materially false or misleading information or statements ... b. Objectivity c. Professional competence and due care d. Professional behavior

Last Answer : Integrity

The principle of Professional behavior requires a CPA to: a. Perform professional services with due care, competence and diligence. b. Be straightforward and honest in performing professional servicesc. Act in a manner consistent with thegood reputation of the professionand refrain from any conduct whichmight bring discredit to theprofession.d. Be fair and should not allow prejudice orbias, conflict of interest or influence ofothers to override objectivity or affecthis professional or business judgments.

Description : The principle of Professional behavior requires a CPA to: a. Perform professional services with due care, competence and diligence. b. Be straightforward and honest in performing professional ... or influence of others to override objectivity or affect his professional or business judgments.

Last Answer : Act in a manner consistent with the good reputation of the profession and refrain from any conduct which might bring discredit to the profession

This fundamental principle requires a CPA not to use or disclose information acquired during the course of performing professional services without proper and specific authority. a. Objectivity. b. Professional Behavior. c. Professional Competence and Due care. d. Confidentiality

Description : This fundamental principle requires a CPA not to use or disclose information acquired during the course of performing professional services without proper and specific authority. a. Objectivity. b. Professional Behavior. c. Professional Competence and Due care. d. Confidentiality

Last Answer : Confidentiality

The principle of professional behavior requires a CPA to a. Be straightforward and honest in performing professional services. b. Perform professional services with due care, competence and diligence.c. Be fair and should not allow prejudice or bias, conflict of interest or influence of others to override objectivity. d. Act in a manner consistent with the good reputation of the profession and refrain from any conduct which might bring discredit to the profession

Description : The principle of professional behavior requires a CPA to a. Be straightforward and honest in performing professional services. b. Perform professional services with due care, competence and diligence. ... of the profession and refrain from any conduct which might bring discredit to the profession

Last Answer : Act in a manner consistent with the good reputation of the profession and refrain from any conduct which might bring discredit to the profession

The ___________ has a code of ethics that helps organizations monitor their ads A. AAA B. FTC C. FDA D. All of the above

Description : The ___________ has a code of ethics that helps organizations monitor their ads A. AAA B. FTC C. FDA D. All of the above

Last Answer : A. AAA

. Building a sustainable environment includes A. developing a green supply chain B. omitting hazardous emissions C. both a & b D. writing a code of ethics

Description : . Building a sustainable environment includes A. developing a green supply chain B. omitting hazardous emissions C. both a & b D. writing a code of ethics

Last Answer : C. both a & b

Which of the following statements are not true about budget, budgeting & budgetary control? A. Budgetary control works on the basis of best option B. Budget is one of the important mediums of communication C. Budgeting develops the quality of objectivity in planning D. None of the above

Description : Which of the following statements are not true about budget, budgeting & budgetary control? A. Budgetary control works on the basis of best option B. Budget is one of the important mediums of communication C. Budgeting develops the quality of objectivity in planning D. None of the above

Last Answer : D. None of the above

Research ethics do not include (A) Honesty (B) Subjectivity (C) Integrity (D) Objectivity

Description : Research ethics do not include (A) Honesty (B) Subjectivity (C) Integrity (D) Objectivity

Last Answer : (B) Subjectivity

Which of the following criteria is unique to the independent auditor's attest function? a. Independence. b. General competence. c. Due professional care. d. Familiarity with the particular industry of each client.

Description : Which of the following criteria is unique to the independent auditor's attest function? a. Independence. b. General competence. c. Due professional care. d. Familiarity with the particular industry of each client.

Last Answer : Independence.

The Code of Ethics contains both general ethical principles that are aspirational in character and also a: a. List of violations that would cause the automatic suspension of the CPA’s license. b. Description of the CPA’s procedures for responding to an inquiry from trial board. c. Set of specific, mandatory rules describing levels of conduct the CPA must observe. d. List of specific crimes that would be considered as acts discreditable to the profession.

Description : The Code of Ethics contains both general ethical principles that are aspirational in character and also a: a. List of violations that would cause the automatic suspension of the CPA's license. b ... observe. d. List of specific crimes that would be considered as acts discreditable to the profession.

Last Answer : Set of specific, mandatory rules describing levels of conduct the CPA must observe

Which legislation relates to the concept of business ethics? A. Freedom of Information Act B. Building regulations C. Food Act D. All of these

Description : Which legislation relates to the concept of business ethics? A. Freedom of Information Act B. Building regulations C. Food Act D. All of these

Last Answer : A. Freedom of Information Act

Which of the following is an example of an area where business ethics apply? A. Conduct of international operations B. Nowhere C. In the personal life of staff D. None of the above

Description : Which of the following is an example of an area where business ethics apply? A. Conduct of international operations B. Nowhere C. In the personal life of staff D. None of the above

Last Answer : A. Conduct of international operations

What is Ethics to do with? A. Nothing B. The wider community C. Business D. Right and wrong E. None of the above

Description : What is Ethics to do with? A. Nothing B. The wider community C. Business D. Right and wrong E. None of the above

Last Answer : D. Right and wrong

Which statement is/are true? A. Ethics is not synonymous to religious morality or moral theology B. Ethics is the principle that guide the human behaviour C. The terms 'ethics' and 'morality' are not synonymous terms D. All of the above

Description : Which statement is/are true? A. Ethics is not synonymous to religious morality or moral theology B. Ethics is the principle that guide the human behaviour C. The terms 'ethics' and 'morality' are not synonymous terms D. All of the above

Last Answer : D. All of the above

Which statement correctly describes the relationship between philosophical ethics and ethos? (a) Individuals who obey the conventions, mores, and rules of their cultures are already acting ethically. No further philosophical reflection is required. (b) Philosophical ethics distinguishes what people do value from what they should value. (c) What people do value and should value are, for all practical purposes, the same? (d) Philosophical ethics is too abstract to be useful in everyday life situations. Following the mores and customs of one’s culture is a more dependable way to make moral decisions.

Description : Which statement correctly describes the relationship between philosophical ethics and ethos? (a) Individuals who obey the conventions, mores, and rules of their cultures are already acting ethically. No ... mores and customs of one's culture is a more dependable way to make moral decisions.

Last Answer : (b) Philosophical ethics distinguishes what people do value from what they should value. (c) What people do value and should value are, for all practical purposes, the same?

Ethics are important because A. suppliers prefer to deal with ethical companies. B. customers prefer to deal with ethical companies. C. employees prefer to deal with ethical companies. D. all of the choices.

Description : Ethics are important because A. suppliers prefer to deal with ethical companies. B. customers prefer to deal with ethical companies. C. employees prefer to deal with ethical companies. D. all of the choices.

Last Answer : D. all of the choices.

Business ethics deals primarily with A. Social responsibility. B. the pricing of products and services. C. moral obligation. D. being unfair to the competition

Description : Business ethics deals primarily with A. Social responsibility. B. the pricing of products and services. C. moral obligation. D. being unfair to the competition

Last Answer : C. moral obligation.

Which statements are characteristic of virtue ethics? A. Our character traits are easily modified, almost on a day-to-day basis if we so choose. B. Like Kantian ethical theory, virtue ethics requires that we disregard personal emotions and feelings. C. Virtue ethics is about describing people as good or bad. D. Even if a person is caring, empathetic, charitable and sympathetic, the challenge of egoism is still a factor in his or her decision-making. E. All of the above. F. None of the above.

Description : Which statements are characteristic of virtue ethics? A. Our character traits are easily modified, almost on a day-to-day basis if we so choose. B. Like Kantian ethical theory, virtue ethics requires that we disregard ... in his or her decision-making. E. All of the above. F. None of the above.

Last Answer : F. None of the above.

Which statement correctly describes the relationship between philosophical ethics and ethos? A. Individuals who obey the conventions, mores, and rules of their cultures are already acting ethically. No further philosophical reflection is required. B. Philosophical ethics distinguishes what people do value from what they should value. C. What people do value and should value are, for all practical purposes, the same? D. Philosophical ethics is too abstract to be useful in everyday life situations. Following the mores and customs of one’s culture is a more dependable way to make moral decisions.

Description : Which statement correctly describes the relationship between philosophical ethics and ethos? A. Individuals who obey the conventions, mores, and rules of their cultures are already acting ethically. No further ... and customs of one's culture is a more dependable way to make moral decisions.

Last Answer : B. Philosophical ethics distinguishes what people do value from what they should value. C. What people do value and should value are, for all practical purposes, the same? D. Philosophical ethics is too abstract to be useful in everyday life situations. Following

Which of the following is prohibited by the Code of Professional Ethics for CPAs? a. Use of a firm name which includes the name of a retired partner. b. Accepting an engagement or employment which one cannot reasonably expect to complete or discharge with professional competence. c. Announcement in a newspaper of the opening of a public accounting office. d. Engaging in civic activities during business hours

Description : Which of the following is prohibited by the Code of Professional Ethics for CPAs? a. Use of a firm name which includes the name of a retired partner. b. Accepting an engagement or ... newspaper of the opening of a public accounting office. d. Engaging in civic activities during business hours

Last Answer : Accepting an engagement or employment which one cannot reasonably expect to complete or discharge with professional competence

Though PSAs do not provide "hard and fast rules," they provide subjective guidance which allow the auditors to: a. Only apply those standards that are important to the audit. b. Use adequate professional judgment when applying the standards. c. Tailor their audit to procedures requested by management. d. Accurately interpret the Code of Ethics for CPAs

Description : Though PSAs do not provide "hard and fast rules," they provide subjective guidance which allow the auditors to: a. Only apply those standards that are important to the audit. b. Use ... Tailor their audit to procedures requested by management. d. Accurately interpret the Code of Ethics for CPAs

Last Answer : Use adequate professional judgment when applying the standards.

Advertising, as defined in the Code of Ethics, means a. The communication to the public of facts about a professional accountant which are not designed for the deliberate promotion of that professional accountant. b. The approach to a potential client for the purpose of offering professional services. c. The communication to the public of information as to the services or skills provided by professional accountants in public practice with a view to procuring professional business. d. Any of the given choices

Description : Advertising, as defined in the Code of Ethics, means a. The communication to the public of facts about a professional accountant which are not designed for the deliberate promotion of that professional ... in public practice with a view to procuring professional business. d. Any of the given choices

Last Answer : The communication to the public of information as to the services or skills provided by professional accountants in public practice with a view to procuring professional business

A primary purpose for establishing a code of ethics within a professional organization is to: a. Demonstrate the acceptance of responsibility Jo the interest of those served by the profession. b. Reduce the likelihood that members of the profession will be sued for substandard work. c. Ensure that all members of the profession posses approximately the same level of competencyd. Require members of the profession toexhibit loyalty in all matters pertaining tothe affairs of the organization

Description : A primary purpose for establishing a code of ethics within a professional organization is to: a. Demonstrate the acceptance of responsibility Jo the interest of those served by the profession. b. ... of the profession to exhibit loyalty in all matters pertaining to the affairs of the organization

Last Answer : Demonstrate the acceptance of responsibility Jo the interest of those served by the profession

Which part of the Code of Ethics applies to professional accountants in public practice? a. Part A b. Part B c. Part A and Part B d. Part C

Description : Which part of the Code of Ethics applies to professional accountants in public practice? a. Part A b. Part B c. Part A and Part B d. Part C

Last Answer : Part A and Part B

The revised Code of Ethics is mandatory for all CPAs and is applicable to professional services performed in the Philippines on or: a. Before June 30. 2008 b. After June 30, 2008 c. Before January 1,2008 d. After January 1, 2008

Description : The revised Code of Ethics is mandatory for all CPAs and is applicable to professional services performed in the Philippines on or: a. Before June 30. 2008 b. After June 30, 2008 c. Before January 1,2008 d. After January 1, 2008

Last Answer : After June 30, 2008

Which of the following is required to be performed in an audit but not in review engagement? a. Complying with the "Code of Professional Ethics for Certified Public Accountants" promulgated by the Board of Accountancy b. Planning the engagement c. Agreeing on the terms of engagement d. Studying and evaluating internal control structure

Description : Which of the following is required to be performed in an audit but not in review engagement? a. Complying with the "Code of Professional Ethics for Certified Public Accountants" promulgated ... engagement c. Agreeing on the terms of engagement d. Studying and evaluating internal control structure

Last Answer : Studying and evaluating internal control structure

Existing accountant, as defined in the Code of Ethics, means a. A professional accountant employed in industry, commerce, the public sector or education. b. Those persons who hold a valid certificate issued by the Board of Accountancy. c. A professional accountant in public practice currently holding an audit appointment or carrying out accounting, taxation, consulting or similar professional services for a client. d. A sole proprietor, or each partner or person occupying a position similar to that of a partner and each staff in a practice providing professional services

Description : Existing accountant, as defined in the Code of Ethics, means a. A professional accountant employed in industry, commerce, the public sector or education. b. Those persons who hold a valid ... a position similar to that of a partner and each staff in a practice providing professional services

Last Answer : A professional accountant in public practice currently holding an audit appointment or carrying out accounting, taxation, consulting or similar professional services for a client.

CPAs in public practice who perform assurance engagements are governed by the following, except a. Framework for Assurance Engagements b. Philippine Standards on Quality Control c. Code of Ethics for Professional Accountants in the Philippines d. AASC's Engagement Standards (PSAs, PSREs, PSAEs, and PSRSs

Description : CPAs in public practice who perform assurance engagements are governed by the following, except a. Framework for Assurance Engagements b. Philippine Standards on Quality Control c. Code of Ethics for ... Accountants in the Philippines d. AASC's Engagement Standards (PSAs, PSREs, PSAEs, and PSRSs

Last Answer : AASC's Engagement Standards (PSAs, PSREs, PSAEs, and PSRSs

Professional culture refers to A. Shared belief of top managers about how they should manage about themselves and their employees B. Shared code of ethics and other commonalities shared by members of a give group C. Both (a) and (c) D. None of the above

Description : Professional culture refers to A. Shared belief of top managers about how they should manage about themselves and their employees B. Shared code of ethics and other commonalities shared by members of a give group C. Both (a) and (c) D. None of the above

Last Answer : Shared code of ethics and other commonalities shared by members of a give group