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 AccountantsRequired:Define the term ‘assurance team’. (3 marks)
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)
相关考题：
Non-conformance penalties are a form. of _____.A . quality incentiveB . risk sharingC . contract negotiationsD . quality assurance programsE . None of the above.
The quality objectives are approved in the conceptual stage of the project by the:A . Project EngineerB . Project ManagerC . Functional ManagerD . Quality Assurance ManagerE . Project Owner
121 The quality objectives are approved in the conceptual stage of the project by the:A. Project EngineerB. Project ManagerC. Functional ManagerD. Quality Assurance ManagerE. Project Owner
4 Hogg Products Company (HPC), based in a developing country, was recently wholly acquired by American OverseasInvestments (AOI), a North American holding company. The new owners took the opportunity to completely reviewHPC’s management, culture and systems. One of the first things that AOI questioned was HPC’s longstandingcorporate 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 thatHPC 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 ofethics, however, meant that it could always obtain orders from European customers on the guarantee that productswere made ethically and in compliance with its own highly regarded code of ethics. Mr Hogg explained that HPC hadan outstanding ethical reputation both locally and internationally and that reputation could be threatened if it wasforced 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’soperation in action. Mr Hogg pointed out that unlike some other employers in the industry, HPC didn’t employ childlabour. Mr Hogg explained that although it was allowed by law in the country, it was forbidden by HPC’s code ofethics. Mr Hogg also explained that in his view, employing child labour was always ethically wrong. Mr Tanner askedwhether the money that children earned by working in the relatively safe conditions at HPC was an important sourceof income for their families. Mr Hogg said that the money was important to them but even so, it was still wrong toemploy children, as it was exploitative and interfered with their education. He also said that it would alienate theEuropean 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)
(b) ‘Strategic positioning’ is about the way that a company as a whole is placed in its environment and concerns its‘fit’ with the factors in its environment.With reference to the case as appropriate, explain how a code of ethics can be used as part of a company’soverall strategic positioning. (7 marks)
6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the developmentof international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) hasbeen 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 CertifiedAccountants:(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)
5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:Part A – Applicable to All Professional AccountantsPart B – Applicable to Professional Accountants in Public PracticePart C – Applicable to Employed Professional AccountantsRequired:Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘EmployedProfessional Accountants’. (3 marks)
(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professional Accountants shouldbe applied to the provision of a forensic investigation service. (6 marks)
Quality management ensures that an organization , It has foor main components; quality planning，quality assurance. Quality control and quality ( )A.improvementB.changeC.spiralD.evolution
Software quality assurance is now an emerging sub - discipline of(36). As Buckly and oston point out,(37) software quality assurance is likely to lead to an ultimate(38) of software costs. However, the major hurdle in the path of software management in this area is the lack of usable software(39). The development of accepted and generally applicable standards should be one of the principal goals of(40) in software engineering.A．software engineeringB．software designC．codingD．testing
Software quality assurance is now an (1) sub-discipline of software engineering. As Buckly and Oston point out, (2) software quality assurance is likely to lead to an ultimate (3) of software costs. However, the major hurdle in the path of software management in this area is the lack of (4) software standards. The development of accepted and generally applicable standards should be one of the principal goals of (5) in software engineering.A．emergingB．emergentC．engagingD．evolve
● Which of the following is not part of the quality assurance process?（73）（73）A．Operational definitionsB．Quality policyC．Quality auditsD．Quality improvement
In the article, the word "consternation" in paragraph 2, Line 3 is closest in meaning to__________.A.alarm B.admirationC.fearD.assurance
As a rule of thumb for QA （Quality Assurance） activities， how many hours of downstream QA （Quality Assurance） costs are saved for each hour spent on technical reviews early in the project？（）A、Up to 5B、Up to 10C、Up to 15D、Up to 20
Which of the following is a benefit of having a Solution Assurance？（）A、The need to involve solution experts is removedB、Financial justification of the proposal is enhancedC、Time required to design a solution is decreasedD、Complex solutions are simplified considerably
Which line contains a constructor in this class definition？（） public class Counter { // （1） int current， step； public Counter（int startValue， int stepValue） { // （2） set（startValue）； setStepValue（stepValue）； } public int get（） { return current； } // （3） public void set（int value） { current = value； } // （4） public void setStepValue（int stepValue） { step = stepValue； } // （5） } A、Code marked with （1） is a constructorB、Code marked with （2） is a constructorC、Code marked with （3） is a constructorD、Code marked with （4） is a constructorE、Code marked with （5） is a Constructor
The ISC2 Code of Ethics does not include which of the following behaviors for a CISSP: ISC2道德规范对CISSP的要求不包括以下哪一项？（）A、Honesty 诚实B、Ethical behavior 道德行为C、Legality 合法D、Control 控制
Which document provides guidelines to support planning and provides pre-installation steps forthe IBM System Storage DS8000?（）A、Solution Assurance Product Review GuideB、DS8000 Introduction and Planning GuideC、DS8000 Installation GuideD、System Assurance Product Review Guide
What is the main reason for doing a Solutions Assurance Review with the customer？ （）A、To revalidate the total solutionB、To overcome objections to the solutionC、To review the pricing with the customerD、To ensure the customer has the correct applications
Your company’s network includes 150 client computers that run Windows Vista Business. The company does not participate in the Microsoft Software Assurance program. You plan to implement a virtual desktop infrastructure （VDI） that includes 150 VDI sessions. You acquire three new servers that have four quad-core CPUs each. You need to choose the appropriate licenses. Which licensing solution should you choose？（）A、150 Windows Virtual Enterprise Centralized Desktop （VECD） licensesB、150 Windows Vista Business licensesC、3 Windows Server 2008 R2 Datacenter licensesD、150 Windows 7 Professional Upgrade licenses and Software Assurance
You work as an application developer at Certkiller .com. Certkiller .com has instructed you to create a class named MetricFormula. This class will be used to compare MetricUnit and EnglishUnit objects.The MetricFormula is currently defined as follows （Line numbers are used for reference purposes only）： 1. public class MetricFormula2. { 3. 4. } You need to ensure that the MetricFormula class can be used to compare the required objects. What should you do？ （）A、 Add the following code on line 1： ： IComparable {B、 Add the following code on line 1： ： IComparer {C、 Add the following code on line 3： public int Compare （object x， object y） {// implementation code }D、 Add the following code on line 3： public int CompareTo （object obj） {// implementation code }
单选题Which of the following is a benefit of having a Solution Assurance？（）AThe need to involve solution experts is removedBFinancial justification of the proposal is enhancedCTime required to design a solution is decreasedDComplex solutions are simplified considerably